Lumpkin v. State’s Empirical Analysis
2014
Citation profile
4 state decisions
Relationships
Relies on 602 So. 2d 344 - IMED Corp. v. Systems Engineering Assoc. · Nance by and Through Nance v. Matthews · 714 So. 2d 293 - Blue Cross and Blue Shield v. Nielsen · 729 So. 2d 270 - DeKalb County LP Gas Co., Inc. v. Suburban Gas, Inc. · 589 So. 2d 687 - Tuscaloosa County Com'n v. Deputy Sheriffs
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““All appeals from the rulings of the board of equalization fixing value of property shall be taken within 30 days after the final decision of said board fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice of said appeal with the secretary of the board of equalization and with the clerk of the circuit court and shall file bond to be filed with and approved by the clerk of the circuit court, conditioned to pay all costs, and the taxpayer or the state shall have the right to demand a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.””
2 later decisions quote this exact passage““The initial sentence of' § 40-3-25 clearly establishes a'30-day time frame for appealing the Board’s final assessment to the circuit court. The sentence that follows provides that, in order to perfect the, appeal, the requisite notice of appeal must-be filed with both''the Board and with the circuit clerk. 'In light of the plain language of the Code section, this Court finds persuasive the Board’s reliance on the analysis of the Court of Civil Appeals in State v. Crenshaw, 47 Ala.App. 3 , 249 So.2d 617 (1970), in which, in considering the iden-tical'language of the predecessor statute to § 40-3-25, that court explained: “ ‘[A] taxpayer may perfect an appeal from a final assessment of the Board so long as he files, within thirty days, a notice of appeal with the Secretary of the Board and' Clerk of the Circuit Court, a bond for costs, and, either files a supersedeas bond, or pays the taxes based on the prior year’s assessment. Such a construction would require that all of these procedures would have to be complied with at the same time for the appeal to be perfected.’ “47 Ala.App. at 5, 249 So.2d at 619 . See, e.g., Ex parte State Dep’t of Revenue, 102 So.3d 396, 398-99 (Ala.Civ.App.2012) (interpreting a similar provision in § 40-2A-9(g), Ala.Code 1975, as ‘requiring] the party appealing from [an administrative law judge’s] order to file a notice of appeal with both the [Alabama Department of Revenue’s Administrative Law Division] and the circuit court within 30 days of the e”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.