Legal Opinion
In Re All Assessments, Review of Ad Valorem Assessments of Public Utility Companies for Tax Year 1998
Court of Appeals of Tennessee
Decided April 11, 2001No. M2000-03014-COA-RM-CVPublished
1Opinion of the Court
OPINION
W. FRANK CRAWFORD, P.J., W.S.,
delivered the opinion of the court,
in which ALAN E. HIGHERS, and HOLLY KIRBY LILLARD, JJ., joined.
On remand from the Supreme Court, this Court was instructed to consider the factual issue of whether the action of the Board of Equalization reducing the appraised value of public utility tangible personal property for tax year 1998 caused the ratio of such property’s appraised value to its market value to be equal to the ratio for tangible personal property within each local jurisdiction that is appraised and assessed by local taxing authorities. We find that…
2Cases cited4 opinions
- Wayne County v. Tennessee Solid Waste Disposal Control BoardCourt of Appeals of Tennessee · 1988
- Pace v. Garbage Disposal District of Washington CountyCourt of Appeals of Tennessee · 1965
- McClellan v. Board of Regents of the State UniversityTennessee Supreme Court · 1996
- In the Matter of All Assessments, Review of Ad ValorumTennessee Supreme Court · 2000