Phillips v. Anderson County

OPINION

FRANKS, Judge.

In this declaratory judgment action, plaintiff sought a declaration that rural elementary and high school bonds issued by Anderson County, pursuant to T.C.A., § 49-3-101, et seq., were in violation of “the Constitution of the State of Tennessee in that it unlawfully provides for the taxation of property within a single political subdivision by a tax levying authority ... on a non-uniform and discriminatory basis.” The chancellor granted defendant summary judgment and plaintiff has appealed.

Defendant raised the issue of plaintiffs standing by motion to dismiss, which was…