Target Corp. v. Jefferson County Board of Equalization

Target Corporation (“Target”) appeals from a judgment of the Jefferson Circuit Court (“the trial court”) dismissing Target’s appeal of final ad valorem tax assessments made by the Jefferson County Board of Equalization (“the Board”). We hold that Target did not comply with the requirements to perfect an appeal and, therefore, that the trial court properly dismissed Target’s appeal.

This case involves a challenge to the Board’s final assessments of the value, for ad valorem tax purposes, of two parcels of real property owned by Target in Truss-ville, upon which Target operates a retail store.…