Colonial Pipeline Company v. TN State Board Of Equalization

01/25/2021 IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE November 16, 2020 Session COLONIAL PIPELINE COMPANY V. TN STATE BOARD OF EQUALIZATION Appeal from the Tennessee State Board of Equalization Nos. 123390; 117550; 120567 Tennessee State Board of Equalization Executive Director No. M2020-00247-COA-R12-CV An interstate pipeline company filed this direct appeal from a decision of the Tennessee Board of Equalization rejecting the company’s claims for equalization relief. Having considered the company’s arguments that

Tenn. Code Ann. § 67-5-501(10)(B)(iii) has been inconsistently applied,…