McCord v. Alabama Great Southern R.

This appeal involves the assessment of the properties of the Alabama Great Southern Railroad Company, hereinafter referred to as the Railroad, by the State Board of Equalization, hereinafter referred to as the Board, in Tennessee for ad valorem taxes for the biennium 1945-1946. By a petition filed by the Railroad in the circuit court of Davidson County, the circuit judge sustained the grounds for certiorari and voided the assessment. It does not appear from the record what was the basis of the circuit judge’s decision.

By statute, the action of the Board, in assessing property for taxation…