City of Huntsville v. Colsa Corporation.

Summary

The Supreme Court of Alabama vacated the trial court’s summary‑judgment judgment and dismissed the appeal because the City’s notice was not a final assessment under the Taxpayers’ Bill of Rights and related regulations, depriving the tax appeal of subject‑matter jurisdiction. The Court held that a facsimile signature stamp does not satisfy the statutory requirement for a final assessment absent a manually signed summary record, rendering the notice invalid and the judgment void.