DOUGLAS v. ROPER

1200503.

374 So.3d 652 (2022)

James L. DOUGLAS, Jr., and Shiloh Creek, LLC v. Karen ROPER, in her capacity as Revenue Commissioner for Calhoun County; Don Hudson, in his capacity as Chairman of the Calhoun County Commission; Calhoun County Commission; Don Armstrong, in his capacity as Property Tax Commissioner of Shelby County; Edward Carter, in his capacity as Finance Manager for Shelby County; Jon Parker, in his capacity as Chairman of the Shelby County Commission; and Shelby County Commission.

Supreme Court of Alabama.

Rehearing Denied October 21, 2022.


Attorney(s) appearing for the Case

Robert H. Rutherford , William S. Hereford , Warren C. Matthews , and E. Travis Ramey of Burr & Foreman LLP, Birmingham, tor appellants.

Kendrick E. Webb , Jamie Helen Kidd Frawley , and Fred L. Clements, Jr. , of Webb McNeill Walker PC, Montgomery, for appellees Karen Roper, in her capacity as Revenue Commissioner for Calhoun County; Don Hudson, in his capacity as Chairman of the Calhoun County Commission; and Calhoun County Commission.

Frank C. Ellis, Jr. , J. Bentley Owens III , and William R. Justice of Ellis, Head, Owens, Justice & Arnold, Columbiana, for appellees Don Armstrong, in his capacity as Property Tax Commissioner of Shelby County; Edward Carter, in his capacity as Finance Manager for Shelby County; Jon Parker, in his capacity as Chairman of the Shelby County Commission; and Shelby County Commission.

Charles W. Prater of Waller Lansden Dortch & Davis, LLP, Birmingham; Michael Forton, dir. of advocacy, Legal Services Alabama, Huntsville; and Christina M. Martin and Laura M. D'Agostino of Pacific Legal Foundation, Palm Beach Gardens, Florida, for amici curiae Pacific Legal Foundation and Legal Services Alabama, in support of the appellants.


James L. Douglas, Jr., and Shiloh Creek, LLC, appeal from summary judgments entered in favor of Karen Roper, in her capacity as Revenue Commissioner for Calhoun County; Don Hudson, in his capacity as Chairman of the Calhoun County Commission;1 and the Calhoun County Commission (collectively referred to...

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