City of Nashville v. State Board of Equalization

I

SHRIVER, J.

The question for determination here is whether or not certain real estate, title to which is in the State of Tennessee as Trustee for the use and benefit of Watkins Institute in Nashville, is exempt from taxation by the City of Nashville.

The City filed a Petition for Certiorari and Super-sedeas in Part Two of the Chancery Court at Nashville seeking to set aside a decision of the State Board of Equalization which held that the property in question was exempt from taxation. The Writ of Certiorari was issued and, after a hearing, Chancellor Alfred T. Adams sustained the ruling of the…