Schutte v. Johnson

OPINION

in which ALAN E. HIGHERS, P.J., W.S., and J. STEVEN STAFFORD, J., joined.

This appeal arises out of an action to refund tangible personal property taxes. The administrator of a decedent’s estate filed suit against the Shelby County Assessor of Property and the Shelby County Trustee following the payment of delinquent taxes. The administrator alleged that prior forced assessments of the decedent’s property were illegal, arbitrary, and unduly excessive. The chancery court determined it did not have subject matter jurisdiction to hear the case. We affirm.

The plaintiffiappellant, the…