Shelby County Board of Assessment Appeals v. Gro-Green Chemical Co.

CLAYTON, Justice.

Gro-Green Chemical Company, Inc. (Gro-Green), operates a fertilizer plant in Shelby County. Gro-Green takes various chemical elements such as nitrogen, phosphate, potash, sulfur, potassium, and boron and blends them in the correct proportion according to the needs of a particular customer. The mixture, or blend, of these fertilizing components is determined primarily by a scientific soil analysis and by the crop and yield the farmer intends to grow.

The issue to be decided by the court is whether the respondent’s business operation falls within the definition of…