In Peebles v. Mooresville, No. 1060335 (Sept. 7. 2007), the Alabama Supreme Court affirmed the trial court’s granting of summary judgment in favor of the Town of Mooresville and other of the issue of the validity of a zoning ordinance. In doing so, the Supreme Court addressed the failure of the trial court to hold a requested hearing on postjudgment motions, as well as the effect of the failure to cite authority for an issue and the effect of filing a reply brief just one day before the summary judgment hearing.
The Supreme Court of Alabama, on a writ of certiorari, and answering questions of first impression, held that the words “error” and “mistake” in a tax statute do not embrace intentional dishonesty. Ex parte HealthSouth Corp., 1060296 (Ala. Aug. 24, 2007). The court also decided that equity prevented a dishonest taxpayer from seeking a refund.