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DOCUMENT 2

ELECTRONICALLY FILED
9/1/2015 9:36 PM
31-CV-2015-900698.00
CIRCUIT COURT OF
ETOWAH COUNTY, ALABAMA
CASSANDRA JOHNSON, CLERK
IN THE CIRCUIT COURT OF ETOWAH COUNTY, ALABAMA
CIVIL DIVISION

ROY STEWART MOORE, )


)
Plaintiff, )
)
v. )
) CIVIL ACTION NO.
E.C. WILSON, in his official capacity as ) 31-CV-2015-
Chairman of the Board of Equalization, )
SHERY EDMUNSON, in her official )
capacity as Chief Appraiser of Etowah )
County, )
Fictitious Defendants numbered ONE THROUGH TEN inclusive, whether singular or
plural, Plaintiff is thereby intending to designate those persons or entities which were the
official governmental agents, individuals operating in a governmental capacity or any other
agent of Etowah County or the State of Alabama in their official capacity that proximately
cause or contribute to the unjustifiable property tax assessment and per the Code of
Alabama should have been named yet was not known, did not publish their identity via
state and country controlled websites and/or for some other reasons whose identity was not
discovered at the time of the filing of this Complaint, but who will be added or substituted
by amendment when ascertained,

Defendants. )

COMPLAINT

COMES NOW Plaintiff, ROY STEWART MOORE and represents and shows unto the

Court as follows:

Identities of the Parties

1. Plaintiff, Roy Stewart Moore, is over the age over 19 years, is a resident citizen of

the State of Alabama and a property owner in Etowah County, State of Alabama, and whose

address is 1185 Tumlin Gap Road, Gallant, Alabama 35972.

2. Defendant, E.C. Wilson, is over the age of 19 years, is a resident of Etowah

County, State of Alabama, serves on the Board of Equalization and whose address is 800 Forrest

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Avenue, Gadsden, Alabama 35901. Mr. Wilson is held out as the Chairman of the Board of

Equalization. There is no actual Secretary of the Board being published and/or disseminated

to the public via correspondence from the Board to the Plaintiff nor via the Etowah County

controlled website featuring the Board of Equalization. Therefore as a good faith attempt to be

in full compliance with 40-3-25 of the Code of Alabama, Chairman Wilson is being hereby

named and noticed in this Complaint. He is intended to be named in that official capacity.

3. Defendant, Shery Edmunson, is over the age of 19 years, is a resident of Etowah

County, State of Alabama, and whose address is 800 Forrest Avenue, Gadsden, Alabama 35901.

She is the Chief Appraiser of Etowah County and is being designated in that official capacity.

4. Fictitious Defendants numbered ONE THROUGH TEN inclusive, whether

singular or plural, Plaintiff thereby intending to designate those persons or entities which were

the official governmental agents, individuals operating in a governmental capacity or any other

agent of Etowah County or the State of Alabama in their official capacity that proximately cause

or contribute to the unjustifiable property tax assessment and per the Code of Alabama should

have been named yet was not known, did not publish their identity via state and country

controlled websites and/or for some other reasons whose identity was not discovered at the time

of the filing of this Complaint, but who will be added or substituted by amendment when

ascertained.

COUNT ONE
Appeal per Alabama Code 40-3-25

5. The Code of Alabama 40-3-25 explicitly vest appellant authority to the Circuit

Court and moreover vest fact finding authority upon a jury of said county as organized and

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charged by said Court. This section gives this authority with regards to dispute between private

citizens and the County government over the appraised value and derivative property tax

therefrom of homes said citizen own and upon which they are obligated to make annual property

tax payments.

6. Since at least 1994 the Plaintiff has been assessed a tax related to the appraised

value of the property and affixtures thereon located at 1185 Tumlin Gap Road, Gallant, Alabama

35972. Such is determined by the County Appraiser and/or his/her officials. These assessments

have increased sporadically for the twenty-one (21) years recorded and provided to Plaintiffs

counsel by the tax assessors office, to include a 284% increase from April of 1994 to April of

2015. Said increase, following the initial appeal, has rested at 246% of the 1994 appraisal with

an experienced rate increase of 82% since the market peak of 2005. Thus, notwithstanding a

publically accepted and scholarly confirmed real estate market bubble during 2005 the

property tax assessed value of the Plaintiff continued to increase. Prior to the slight decrease by

the Board of Equalization via the administrative appeal the increase in assessed value

experienced by the Plaintiff was 110% (with the 2005 assessed value at $148,288 and the 2015

assessed value for taxation being $311,900). Even after the administrative appeal and hearing

the Plaintiff was forced to experience an 82% increase in taxable value during the market

recession (from the 2005 assessed value of $148,288 to the 2015 decision of the Board to adjust

the taxable value down to $270,700). So regardless of the real estate markets decreasing

significantly, and at best in years past remaining stagnant, the Plaintiff was unconstitutionally

and unjustifiable assessed an increased tax burden upon his homestead. Note there have been no

significant improvements to said property or affixtures to justify such either.

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7. As referenced, on 03 August 2015 the Etowah County Board of Equalization

issued the attached determination by letter as served upon the Plaintiff via the U.S. Mail on or

about 05 August 2015. Said letter determination, notice of which was provided by E.C. Wilson,

Chairman of the Board of Equalization, was entered following an oral hearing on the matters on

or about 28 July 2015. Specifically following a pattern and practice of unjustifiable and

speculative increases to the value of the real property of the Plaintiff an administrative appeal

was taken before the Board of Equalization via a written requested submitted by the Plaintiff.

8. A hearing ensued and the Board of Equalization agreed in principle that the

property tax appraisal increases were unjustified and/or not related to a realized gain in the real

estate market. Said ruling therefore decreased the Plaintiffs property tax obligation from an

aggregate Final Land Value for 2015 of $311,900 down to $270,700, agreeing that $41,200

was unjustified. Yet, this remains as a $122,412 more than the assessed value and tax obligation

from that the same office assessed in 2005 which is when the market was at its peak.

9. The Plaintiff asserts his right to appeal per 40-3-25 as said value remains (i)

unjustifiable inflated when compared to preceding years property appraisals by the same office

[namely the aggregate tax assessment value in 2005 was $148,288], (ii) unjustifiable inflated

when compared to market comparable and, among other factors, (iii) unjustifiable inflated when

compared to private real estate appraisers opinion.

10. Said code allows for an appeal to this Court if noticed within thirty (30) days and

allows for factual issues to be resolved by a jury given personal property of value is involved.

Note, the code also says that such appeals shall be preferred cases upon which the Plaintiff

does ask this Court to be mindful and set said matter accordingly.

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11. As a proximate result and consequence of the unjustified and speculative increase

the Plaintiff has been forced to suffer an unlawful seizure and/or ongoing obligation against his

personal property. Said God-given right to private property ownership as acknowledged in the

Declaration of Independence, the United States Constitution and the laws of the State of

Alabama have been restricted and/or infringed upon.

12. Said infringement is due to be challenged in part given the isolated act is an

injustice and in part because the sequence of events is believed to have become common practice

in Etowah County and perhaps other counties in the state, and thereby unduly burdens tax paying

landowners. Meaning home owners, to include heads of families and other likely hard working

individuals, are experiencing property tax increases on their homes that do not have a realized

proportionate value in the open market. Notwithstanding the macro-perspective, this appeal is

being asserted upon the Plaintiffs individual right per 40-3-25, the United States Constitution

and Alabama case law.

WHEREFORE, PREMISES CONSIDERED, Plaintiff hereby requests this Honorable

Court to note his Complaint and set this matter for trial upon its docket and provide any other

general or specific relief of which the Plaintiff may be entitled.

Respectfully submitted this the 1st day of September, 2015.

Plaintiff Demands Trial by Jury

/s/ Trenton R. Garmon


TRENTON R. GARMON (GAR093)

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DOCUMENT 2

OF COUNSEL:
THE GARMON LAW FIRM
255 South 8th Street
Gadsden, Alabama 35901
Telephone: 256-543-3401
Facsimile: 256-546-0908
Email: trent@garmonlawfirm.com

DEFENDANTS TO BE SERVED AS FOLLOWS:

By Deputy Sheriff: By Deputy Sheriff:


E.C. Wilson Sherry Edmunson
Chairman of the Board Chief Appraiser
Etowah County Board of Equalization Etowah County Board of Equalization
800 Forrest Avenue, Ground Floor 800 Forrest Avenue, Ground Floor
Gadsden, Alabama 35901 Gadsden, Alabama 35901
Phone: (256) 549-5390 Phone: (256) 549-5390

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