Nolichuckey Sand Co. v. Huddleston

OPINION

SUSANO, Judge.

In this case, Nolichuckey Sand Co., Inc. (Nolichuckey), appeals and argues that the county option mineral severance tax (severance tax) codified at T.C.A. § 67-7-201, et seq., is constitutionally infirm in toto. After initially agreeing with the Appellant, the Chancellor reconsidered his decision and held that the doctrine of elision could be applied to salvage the basic provisions of the tax. The Chancellor proceeded to carve out and strike down the population-based exclusions found at T.C.A § 67-7-211 and the tax refund and rebate provisions (including more…