In State v. Delaney's, Inc., 668 So. 2d 768, 775 (Ala. Civ. App. 1995) Retired Justice Beatty wrote for a unanimous Court of Civil Appeals: "Common sense dictates that tax assessors revenue commissioners must have the ability to correct any errors that exist in the assessment process, including the ability to revoke current use valuation if the use of the property no longer conforms to the appropriate criteria for allowing current use valuation. Nonconforming use could result from a change in the use of the property by the owner after the initial application for current use valuation has been granted. Nonconforming use could also, in some cases, result from an erroneous or improper grant of current use valuation in the first instance. This Court will not sanction an interpretation of the law that allows a taxpayer to continue to enjoy a tax benefit at the expense of the other taxpayers of the state 1 if the taxpayer no longer qualifies for the benefit or 2 if the benefit was erroneously or improperly granted." (668 So. 2d at 774-75.)