Aluminum Co. of America v. Celauro

OPINION

HARBISON, Chief Justice.

These separate actions were filed by taxpayers in 1986 seeking refund of taxes paid during the years 1983 to 1985. None of the payments were made under protest. Both taxpayers contended that certain provisions of 1986 Tenn.Public Acts, chapter 749, authorized the institution of the actions without the requirement of payment under protest. Considering the cases independently, the Chancellor in each case held that the 1986 statute, generally dispensing with the requirement of payment under protest, did not apply to taxes paid prior to January 1, 1986. We affirm.

A.…