Northwest Airlines, Inc. v. Tennessee State Board of Equalization

OPINION

LYLE REID, Special Justice.

Pursuant to Rule 23 of the Rules of the Supreme Court of Tennessee,1 this Court has accepted from the United States District Court for the Middle District of Tennessee a certified question of law regarding the effect of the 1996 amendment to Tenn.Code Ann. § 67-5-1512(b)(2) on the calculation of interest on property tax payments and refunds.

I

The petitioners, Northwest Airlines, Inc., Federal Express Corp., American Airlines, Inc., Flagship Airlines, and Delta Air Lines, *912Inc., which are “commercial air carrier companies,”2 and petitioners CSX Transportation,…