Batson East-Land Co, Inc. v. Ronnie D. Boyd

Ronnie D. Boyd, the Assessor of Property of Montgomery County, Tennessee, appeals the trial court’s judgment which ruled that eighty-nine percent (89%) of a parcel of real property owned by Petitioner/Appellee Batson East-Land Company, Inc., was entitled to “Greenbelt” status for the tax year 1991. We conclude that the evidence does not preponderate against the trial court’s ruling and, thus, we affirm the trial court’s judgment.

This dispute began when the Assessor for Montgomery County assessed Batson’s property as commercial rather than agricultural land based on the Assessor’s…