Legal Opinion

In re All Assessments

Court of Appeals of Tennessee

Decided September 14, 2001PublishedCited by 4 opinions

1Opinion of the Court 1

OPINION

2Opinion of the Court · CainWilliam B. Cain, J.

in which BEN H. CANTRELL, P.J., M.S. and WILLIAM C. KOCH, JR, J, joined.

In these consolidated cases, a consortium of counties and cities appeals the actions of the Tennessee State Board of Equalization in reducing public utility assessments by fifteen per cent. Acknowledging that all sub-constitutional issues involved in the cases have been foreclosed by the decision of the Tennessee Supreme Court in In Re: All Assessments 1998, 58 S.W.3d 95 (Tenn.2000), Appellants challenge the constitutionality of Tennessee Code Annotated section 67-5-903(f) and section 67-5-1302(b)(1). We hold both…

3Cases cited31 opinions

  1. Erie Railroad v. TompkinsSupreme Court of the United States · 1938
  2. Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
  3. Mitchell v. ForsythSupreme Court of the United States · 1985
  4. New York v. FerberSupreme Court of the United States · 1982
  5. Commissioner v. Estate of BoschSupreme Court of the United States · 1967

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4Cited by4 opinions

  1. State of Tennessee v. Michael Shane SpringerTennessee Supreme Court · 2013
  2. Wilson v. BredesenCourt of Appeals for the Sixth Circuit · 2004
  3. Williamson County v. Tennessee State Board of EqualizationCourt of Appeals of Tennessee · 2001
  4. Hallysah Ibsen as Administrator of the Estate of Elaine Kelly, and Robert Kelly v. Summit View of Farragut, LLCCourt of Appeals of Tennessee · 2019

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