Edwin B. Lumpkin, Jr. v. State of Alabama Edwin B. Lumpkin, Jr. v. State of Alabama Edwin B. Lumpkin, Jr. v. State…

Summary

The Court held that a taxpayer appealing a county board of equalization's property valuation must file the cost bond required by § 40-3-25 within 30 days after the board's final decision. Because Lumpkin filed the bonds approximately 17 months after filing his notices of appeal, the circuit court properly dismissed the appeals for lack of subject-matter jurisdiction. Chief Justice Moore, dissenting, would have treated the late bonds as a curable procedural defect and would have reversed and remanded.