Ex Parte Gordon, Dana, Still, Knight & Gilmore, LLC, as Successor to Gordon & Associates, LLC. (in Re Gordon, Dana…

Summary

The Supreme Court of Alabama denied the petition for a writ of certiorari filed by Gordon, Dana, Still, Knight & Gilmore, LLC, leaving in place the Court of Civil Appeals’ affirmation of the trial court’s assessment of the firm’s personal property. The denial was expressly noted not to endorse any of the lower courts’ reasoning. Justice Murdock filed a dissent arguing that the lower courts improperly substituted the assessor’s “best judgment” for the statutory “fair market value” standard and that the petition should have been granted.