Legal Opinion
City of Nashville v. State Board of Equalization
Tennessee Supreme Court
Decided September 7, 1962PublishedCited by 46 opinions
1Opinion of the CourtJustice Felts
The Sunday School Board (the Board) of the Southern Baptist Convention owns a large amount of real estate in the City of Nashville. The City assessed this real estate for ad valorem taxation under Tennessee Code Annotated (T.C.A.) sec. 67-501, which requires that “all property,” except such as is declared to be exempt, “shall be assessed for taxation for state, county and municipal purposes.”
*590The Board protested the assessments and claims its properties are exempt from taxation under T.C.A. sec. 67-502(2) (quoted pp. 14, 16, infra), which exempts the real estate of a “religions, charitable,…
2Cases cited22 opinions
- Blake v. StateCourt of Criminal Appeals of Texas · 1897
- Railroad v. HarrisTennessee Supreme Court · 1897
- M. E. Church, South v. HintonTennessee Supreme Court · 1893
- State ex rel. Weldon v. ThomasonTennessee Supreme Court · 1919
- City of Knoxville v. BrownTennessee Supreme Court · 1953
17 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- McBee v. StateTennessee Supreme Court · 1963
- Book Agents of the Methodist Episcopal Church, South v. State Board of EqualizationTennessee Supreme Court · 1974
- Mid-State Baptist Hospital, Inc. v. City of NashvilleTennessee Supreme Court · 1963
- Sunday School Board of the Southern Baptist Convention v. MitchellSupreme Court of Missouri · 1983
- George Peabody College for Teachers v. State Board of EqualizationTennessee Supreme Court · 1966
41 more not listed; retrieve them via the Exa API.