Court of Civil Appeals of Alabama December 24, 1980, Civ. 2500 (Cooper v. BD. OF EQUALIZATION OF MADISON COUNTY)

Landowners appealed to the circuit court from a ruling of the Board of Equalization of Madison County (board). Both parties filed motions for a summary judgment, and the supporting affidavit for each dealt solely with the issue of whether the landowners were entitled to current use valuation for their 800 acre farm for property assessment purposes pursuant to § 40-7-25.1 et seq.