Stewart Title Guaranty Co. v. McReynolds

OPINION

CANTRELL, Judge.

Stewart Title Guaranty Company filed an action in the Chancery Court of Davidson County seeking a refund of risk rate and retaliatory taxes assessed by the Tennessee Department of Commerce and Insurance. The chancellor dismissed the claim, holding that jurisdiction for tax refunds was given to the Tennessee Claims Commission. Stewart Title asserts on appeal that the statutes do not give jurisdiction of this claim to the commission, or if they attempt to do so the attempt fails because our state’s constitution reserves jurisdiction to review tax assessments to…