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McWHORTER v. WILLIAMS

83-492.

460 So.2d 850 (1984)

Mack McWHORTER, etc., et al. v. James Harmon WILLIAMS, et al.

Supreme Court of Alabama.

November 9, 1984.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., and B. Frank Loeb, Chief Counsel, and Ron Bowden, Asst. Counsel, Dept. of Revenue and Asst. Attys. Gen., and J. Knox Argo of Argo & Enslen, Montgomery, for appellants.

David B. Byrne, Jr. and John M. Bolton III of Robison & Belser, and Morris S. Dees and Walter B. Chandler of Chandler & Poole, Montgomery, for appellees.

PER CURIAM.

This case involves the proper interpretation of House Joint Resolution 153, 1979 Legislature. The proper interpretation of H.J.R. 153 will determine, in turn, the current use value of property in Montgomery County, Alabama, for the tax years of 1978-79, 1979-80, and 1980-81. Plaintiff Taxpayers interpret the resolution one way. The State interprets it another way. The trial court agreed with the Taxpayers' interpretation. We affirm.

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