Legal Opinion
In the Matter of All Assessments, Review of Ad Valorum
Tennessee Supreme Court
Decided November 16, 2000No. M1998-00243-SC-R11-CVPublishedCited by 4 opinions
1Opinion of the Court 1
OPINION
2Opinion of the Court · DrowotaDrowota, J.
in which ANDERSON, C.J., BIRCH, HOLDER, and BARKER, JJ„ joined.
This Court granted the applications for permission to appeal submitted on behalf of the Tennessee Board of Equalization and certain public utility companies. The purpose of our grant was to consider whether the Court of Appeals erred in determining that the Board of Equalization had exceeded its authority in granting a reduction in the assessed value of certain centrally-assessed public utility tangible personal property for tax year 1998. We hold that the Board of Equalization does have the legal authority, as part of the…
3Cases cited8 opinions
- Csx Transportation, Inc. v. Tennessee State Board of EqualizationCourt of Appeals for the Sixth Circuit · 1992
- Carroll v. AlsupTennessee Supreme Court · 1901
- Louisville & Nashville Railroad v. Public Service Commission of TennesseeDistrict Court, M.D. Tennessee · 1966
- Louisville and Nashville Railroad Company v. Public Service Commission of Tennessee and the State Board of Equalization of TennesseeCourt of Appeals for the Sixth Circuit · 1968
- Louisville and Nashville Railroad Co. v. Public Service Commission and State Board of Equalization of TennesseeCourt of Appeals for the Sixth Circuit · 1980
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4Cited by4 opinions
- In re All AssessmentsCourt of Appeals of Tennessee · 2001
- Williamson County v. Tennessee State Board of EqualizationCourt of Appeals of Tennessee · 2001
- Colonial Pipeline Company v. TN State Board Of EqualizationCourt of Appeals of Tennessee · 2021
- In Re All Assessments, Review of Ad Valorem Assessments of Public Utility Companies for Tax Year 1998Court of Appeals of Tennessee · 2001