An Alabama circuit court ruled against the state Department of Revenue (DoR) concerning its policy of disregarding LIHTC extended-use restrictions when determining assessment of value for property taxes. The Circuit Court of Jefferson County ruled in favor of the Alabama Affordable Housing Association in its lawsuit against the DoR. The court found that DoR’s approach “unlawfully inflates the ad valorem tax assessments made against” LIHTC properties. The ruling said counties “must take into account the legal restrictions on rents and use and operation of such properties.”