Coble Systems, Inc. v. Armstrong

TOMLIN, Judge.

The plaintiff seeks to have this Court reverse the decree of the Chancery Court of Hardin County, which decreed that plaintiff was not entitled to a refund of ad valorem personal property taxes paid under protest to the defendants. Only one issue is presented by this appeal: Can leased personal property located in one city and/or county be subjected to personal property ad valorem taxes in that city and/or county, when the rental receipts from this leased property have been included in computing the business tax paid by the owner in another city and/or county? The answer to this…