Hertz Corp. v. County of Shelby

OPINION

BROCK, Justice.

For the taxable year 1978 the plaintiff, Hertz, paid to the defendant, Shelby County, property taxes assessed upon its inventory of motor vehicles which it was in the business of leasing in Shelby County and, at the same time, for the taxable year 1978 also paid the “business tax” levied upon the gross receipts of its business conducted in Shelby County, payment of both the property taxes and business taxes being made without protest. Later, the plaintiff decided that it was not liable for the property taxes thus paid upon its inventory because the Business Tax Act…