Oxford Investments, Inc. v. Mashburn

ORDER ON PETITION TO REHEAR

Appellants argue that this Court erred in stating that the Tax Enforcement Procedures Act (TEPA) is applicable to county taxes. Petitioner points out that T.C.A. § 67-1-1402 is applicable only to state taxes and taxes collectible by the Commissioner of Revenue. Petitioner also points out that the case of Barrow v. Tennessee Department of Revenue, 647 S.W.2d 232 (Tenn.1983), limits itself to situations where only state taxes are involved. Appellants assert that since the TEPA is not applicable, the statutes still apply which require that the taxes must be paid before…