Bill's Institutional Commissary Corp. v. Shelby County

OPINION

LEWIS, Judge.

Plaintiff sued to recover county property taxes paid on exempt tangible personal property for the years 1973-1977, inclusive.

Defendants filed a motion to dismiss the complaint, which the Chancellor sustained.

Plaintiff is a Mississippi corporation with a distribution facility in Memphis, Tennessee. It filed tangible personal property tax schedules, pursuant to T.C.A. § 67-620 for the tax years 1973 through and including 1977. Each year, plaintiff received a tax bill based on assessments calculated by the County Tax Assessor from the figures on the Tax Schedule. Plaintiff…