Mailbox Rule - Appeal of Tax Assessment

Ex parte Allen Kennemer, [Ms. 1170095, Oct. 26, 2018] __ So. 3d __ (Ala. 2018). This unanimous decision by Justice Mendheim reverses on certiorari review the Court of Civil Appeals’ no opinion affirmance of the Shelby Circuit Court’s order dismissing an appeal from a ruling of the Shelby County Board of Equalization.

The Court held that “[t]he mailbox rule applies to the filing of a notice of appeal with the Board under § 40-3-25. Accordingly, the Kennemers’ notice of appeal was timely filed with the Board and the circuit court erred in dismissing their appeal from the Board’s May 2016 ruling.” Ms. *10.

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