The opinion
EDWARD N. SCRUGGS, Retired Circuit Judge.
We have this date decided the case of Cooper v. Board of Equalization of Madison County, Ala.Civ.App., 392 So.2d 244 . Since identical legal issues are involved in this case and in Cooper , we must affirm.
The foregoing opinion was prepared by Retired Circuit Judge EDWARD N. SCRUGGS while serving on active duty status as a judge of this court under the provisions of § 12-18-10(e) of the Code of Alabama of 1975. His opinion is hereby adopted as that of the court.
AFFIRMED.
All the Judges concur.