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| Russell Petroleum, Inc. v. City of Wetumpka, 1041001,
SUPREME COURT OF ALABAMA, June 15, 2007, Released
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Overview: Trial court did not have subject-matter jurisdiction to adjudicate property owner's duty to pay sales tax, as city had not used administrative procedures of Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act, Ala. Code § 40-2A-1 et seq., which Alabama Local Tax Simplification Act made applicable to assessment of local sales taxes.
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| State v. Beaird, 1050832,
SUPREME COURT OF ALABAMA, June 15, 2007, Released
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Overview: In a partial taking of realty owned by the landowners, because the trial court did not consider improper valuation evidence as to the landowners' mineral interest in the subject parcel, in violation of Ala. Code § 18-1A-170, the State was not entitled to a new trial on the issue, and the condemnation award was upheld on appeal.
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| Sullivant v. Sullivan, 1051803,
SUPREME COURT OF ALABAMA, June 15, 2007, Released
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Overview: Because creditors learned of an administrator's appointment from their attorney after the estate had been closed, the 30-day period in Ala. Code § 43-2-350(b) was not triggered; thus, since the time for filing a claim against the estate in Ala. Code §§ 43-2-61, 43-2-60 had passed, the creditors' action was properly dismissed as untimely.
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| Traylor v. Traylor, 2060156,
COURT OF CIVIL APPEALS OF ALABAMA, June 15, 2007, Released
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Overview: Mother's notice of appeal was untimely because parties' joint motion to extend time for a hearing on mother's postjudgment motion did not extend 90-day period for motion to remain pending as provided in Ala. R. Civ. P. 59.1. Mother's motion was denied by operation of law and the 42-day period expired before mother filed her notice of appeal.
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