Philip Dooly v. Tennessee State Board Of Equalization

IN THE COURT OF APPEALS OF TENNESSEE AT KNOXVILLE March 4, 2013 Session PHILIP DOOLY ET AL. v. TENNESSEE STATE BOARD OF EQUALIZATION ET AL. Appeal from the Chancery Court for Polk County Nos. 7381 & 7401 Jerri S. Bryant, Chancellor No. E2012-01022-COA-R3-CV-FILED-APRIL 29, 2013 The petitioners are holders of special use permits issued by the federal government allowing them to own and use for non-commercial recreational purposes certain improvements on federally-owned national forest land. The Polk County tax assessor valued and assessed the petitioners’ interests in the properties as…