Knox County Ex Rel. Kessel v. Lenoir City

OPINION

DAUGHTREY, Justice.

In this appeal, we are asked to declare unconstitutional a private act passed in 1970 that governs distribution of tax-equivalent payments on property owned by the Lenoir City Utilities Board. The utility provides electric service both in Loudon County (where Lenoir City is located) and in portions of adjacent Knox County. Under the terms of Chapter 205 of the Private Acts of 1970, the entire amount of the tax-equivalent payments assessed to the utility is paid to the municipality of Lenoir City, even though some of the property giving rise to the payments is located…