Kentucky-Tennessee Clay Co. v. Huddleston

HIGHERS, Judge.

In this case, we are presented with the issue of whether a private act is invalid as being in conflict with the general law addressing the same subject.

The Commissioner of Revenue for the State of Tennessee, Joe B. Huddleston, (“Commissioner”) assessed mineral severance taxes against Plaintiff, Kentucky-Tennessee Clay Co., pursuant to a 1991 private act authorizing such taxes in the Bradford Special School District. Following a hearing, the trial court granted summary judgment in favor of Plaintiff, holding that the private act had been repealed by the general law. It is from…