Walter F. Scott III v. Alabama Department of Revenue

Summary

The court held that Alabama's property-tax appeal statutes do not require a taxpayer to file a separate appeal for each contested parcel, and that multiple assessment challenges may be brought in one appeal. It also rejected dismissal based solely on payment of one filing fee because the civil rules permit joinder of multiple claims. The court did not decide whether multiple property owners or an agent for affiliated entities may use a single appeal. The judgment was reversed in part and remanded for further proceedings.