Hoover, Inc. v. Rutherford County

TOMLIN, Presiding Judge, W.S.

Hoover Incorporated (“plaintiff’ or “Hoover”) filed suit in the Chancery Court of Rutherford County against Rutherford County, County Court Clerk Ed Elam, and state Attorney General (“defendants” or “Rutherford County”), seeking to recover excess mineral severance taxes previously paid to Rutherford County.1 Rutherford County and Elam each filed a motion to dismiss, alleging that Hoover had failed to pay the taxes under protest, as required by T.C.A. § 67-1-912. The trial court denied both motions. Thereafter, both that court and the middle section of this court…