Greene County Board of Commissioners v. Higdon

MlKELL, Judge.

Harvey Higdon, Charles Bryant, Glenn Wright, Ben W. Boswell, Charles A. McKinley, and Samuel Atkins, Jr., (the “Taxpayers”) filed a Complaint to Set Aside Hospital Service Assessment against the Greene County Board of Commissioners (the “Board”), its individual members in their official capacities, and the tax commissioner of Greene County. After a bench trial, the trial court entered an order setting aside the assessment, from which all defendants appeal. Based on the reasons outlined below, we reverse.

The facts in this case are not in dispute, as the parties stipulated thereto…