Jack Daniel Distillery, Lem Motlow Prop., Inc. v. Olsen

OPINION

COOPER, Justice.

The issue in this appeal is whether the filing of a complaint attacking the legality of tax rates within six months of the first payment of the tax made under protest is sufficient to recover all subsequent assessments paid under protest. The chancellor held that it was not, that payment for each tax period was the basis for a separate action and that suit for the recovery of each tax payment must be filed within the time allowed by T.C.A. § 67-1-903. We agree.

This action was filed on February 18, 1981. In the original complaint, the plaintiff alleged that the local…