Crown Enterprises, Inc. v. State Board of Equalization

COOPER, Chief Justice.

OPINION

In this action Crown Enterprises, Inc., challenges the classification of real property as “public utility property” for ad valorem tax assessment purposes.

The action originated as a petition for certiorari from the State Board of Equalization. Appellant contended that the taxing authority usurped the jurisdiction of the Tennessee Public Service Commission by classifying and assessing the taxpayer’s property according to the use made of the property by the lessees, that the property should have been classed as “industrial and commercial property,” and that the…