KENNEMER v. SHELBY COUNTY BOARD OF EQUALIZATION (2019)

On Remand from the Alabama Supreme Court

On October 13, 2017, this court affirmed, without an opinion, a judgment of the Shelby Circuit Court entered on November 3, 2016, dismissing, as untimely filed, an appeal brought by Allen Kennemer and Nina G. Kennemer taken from a May 31, 2016, ad valorem tax assessment by the Shelby County Board of Equalization (“the Board”) of the value of a parcel of real property owned by the Kennemers. Kennemer v. Shelby Cty. Bd. of Equalization, 268 So. 3d 12 (Ala. Civ. App. 2017) (table). This court's judgment has been reversed by the Supreme Court of Alabama, and the cause has been remanded “for further proceedings consistent with th[e] opinion” of that court. Ex parte Kennemer, 280 So. 3d 367, 371–72 (Ala. 2018).

On remand to this court, and in conformity with the opinion of our supreme court, the circuit court's November 3, 2016, judgment of dismissal is reversed. We remand the cause to the circuit court for that court to conduct such “further proceedings consistent with” Ex parte Kennemer as may be necessary to adjudicate the Kennemers' appeal from the Board's May 31, 2016, ad valorem tax assessment. Id.

REVERSED AND REMANDED.

PITTMAN, Judge.

Thompson, P.J., and Thomas, Moore, and Donaldson, JJ., concur.