J. Mark Cowell

Mark Cowell is a shareholder with the firm whose practice focuses on state and local tax litigation, civil defense litigation, and appellate advocacy.

Mark regularly represents counties, municipalities, law enforcement agencies, and public officials in state and federal courts throughout Alabama. His civil defense practice includes representing law enforcement officers and agencies in actions brought under 42 U.S.C. § 1983, as well as defending governmental entities in a wide range of constitutional and civil litigation matters.

A substantial portion of Mark’s practice is devoted to state and local tax (SALT) litigation. He represents self-administered jurisdictions throughout Alabama in complex tax disputes, including matters before Alabama Circuit Courts and the Alabama Tax Tribunal involving sales, use, and ad valorem taxes, as well as challenges involving the interpretation and constitutionality of Alabama’s tax laws. Mark also regularly advises self-administered jurisdictions and county tax officials on pre-litigation matters involving state and local taxation.

In addition to his trial practice, Mark is a member of the firm’s appellate practice, representing clients in appellate courts on significant issues affecting governmental entities and public officials.

Mark earned a Bachelor of Arts in Political Science, cum laude, from Auburn University, a Juris Doctor from Cumberland School of Law at Samford University, and a Master of Laws (LL.M.) in Taxation, magna cum laude, from The University of Alabama School of Law.

Mark is admitted to practice before all Alabama state courts, all United States District Courts in Alabama, the United States Court of Appeals for the Eleventh Circuit, and the Supreme Court of the United States.

Assistant: Stephanie Turner

J. Mark Cowell

Mark Cowell is a shareholder with the firm whose practice focuses on state and local tax litigation, civil defense litigation, and appellate advocacy.

Mark regularly represents counties, municipalities, law enforcement agencies, and public officials in state and federal courts throughout Alabama. His civil defense practice includes representing law enforcement officers and agencies in actions brought under 42 U.S.C. § 1983, as well as defending governmental entities in a wide range of constitutional and civil litigation matters.

A substantial portion of Mark’s practice is devoted to state and local tax (SALT) litigation. He represents self-administered jurisdictions throughout Alabama in complex tax disputes, including matters before Alabama Circuit Courts and the Alabama Tax Tribunal involving sales, use, and ad valorem taxes, as well as challenges involving the interpretation and constitutionality of Alabama’s tax laws. Mark also regularly advises self-administered jurisdictions and county tax officials on pre-litigation matters involving state and local taxation.

In addition to his trial practice, Mark is a member of the firm’s appellate practice, representing clients in appellate courts on significant issues affecting governmental entities and public officials.

Mark earned a Bachelor of Arts in Political Science, cum laude, from Auburn University, a Juris Doctor from Cumberland School of Law at Samford University, and a Master of Laws (LL.M.) in Taxation, magna cum laude, from The University of Alabama School of Law.

Mark is admitted to practice before all Alabama state courts, all United States District Courts in Alabama, the United States Court of Appeals for the Eleventh Circuit, and the Supreme Court of the United States.

Assistant: Stephanie Turner

EDUCATION

L.L.M (magna cum laude), Taxation, University of Alabama School of Law, 2024
B.A. (cum laude), Auburn University, 2016
J.D., Cumberland School of Law, 2019

BAR ADMISSION

Alabama State Bar
United States District Court for the Northern, Middle, and Southern Districts of Alabama
United States Court of Appeals for the Eleventh Circuit

MEMBERSHIPS AND AFFILIATIONS

Alabama Defense Lawyers Association
Alabama State Bar, Young Lawyers Association
Montgomery County Bar Association
National Association of Bond Lawyers

Awards & Honors

2026 Mid-South Rising Star Selectee

Contact J. Mark Cowell