Legal Opinion

Home Builders Association of Middle Tennessee v. Williamson County

Tennessee Supreme Court

Decided February 25, 2010No. M2008-00835-SC-R11-CVPublishedCited by 18 opinions

1Opinion of the Court

OPINION

SHARON G. LEE, J,

delivered the opinion of the court,

in which JANICE M. HOLDER, C.J., CORNELIA A. CLARK, and WILLIAM C. KOCH, JR., JJ., joined. GARY R. WADE, J., filed a separate dissenting opinion.

This appeal involves a question of law concerning the interpretation of the Williamson County Adequate Facilities Tax Act, which imposes a privilege tax based upon the gross square footage of new construction in Williamson County. In 2005, the County notified certain builders of new residential construction that a review for the period from January 1, 1998, through December 31, 2003,…

2Cases cited28 opinions

  1. Byrd v. HallTennessee Supreme Court · 1993
  2. Tennie Martin, et.al. v. Southern Railway Company, et.al.Tennessee Supreme Court · 2008
  3. Hannan v. Alltel Publishing Co.Tennessee Supreme Court · 2008
  4. Blair v. West Town MallTennessee Supreme Court · 2004
  5. State v. FlemmingTennessee Supreme Court · 2000

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3Cited by18 opinions

  1. Emory v. Memphis City Schools Board of EducationTennessee Supreme Court · 2017
  2. City of Goodlettsville v. Priceline.com, Inc.District Court, M.D. Tennessee · 2012
  3. Circle C Construction, LLC v. D. Sean NilsenCourt of Appeals of Tennessee · 2014
  4. Depot Property, LLC and Terry Cox v. Town of Arlington, TennesseeCourt of Appeals of Tennessee · 2011
  5. Estate of Joseph Owen Boote, Jr., Helen Boote Shivers and Linda Boote, Co-Executors v. Richard H. Roberts, Commissioner, Tennessee Department of RevenueCourt of Appeals of Tennessee · 2013

13 more not listed; retrieve them via the Exa API.

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