MBN Building 300, LLC v. Alabama Department of Revenue (Appeal from Shelby Circuit Court: CV-18-900605).

Summary

The Supreme Court of Alabama affirmed the judgments of the Shelby Circuit Court in MBN Building 300, LLC v. Alabama Department of Revenue, upholding the jury‑determined fair market values of the commercial buildings. Justice Cook, in a specially concurring opinion, noted that the expert testimony was admitted under Rule 702(a) rather than the Daubert standard and suggested legislative reconsideration of the evidentiary rule.