Legal Opinion
Marion County v. State Board of Equalization
Court of Appeals of Tennessee
Decided February 11, 1986PublishedCited by 6 opinions
1Opinion of the Court
OPINION
CANTRELL, Judge.
Marion County and its Tax Assessor attack the constitutionality of the Agricultural, Forest, and Open Space Land Act of 1976, T.C.A. § 67-5-1001 et seq. The Chancellor dismissed the plaintiffs’ complaint. We affirm.
In 1976 the Legislature, concerned about the threat to open land posed by urbanization and high land taxes, passed an act to encourage landowners to keep their property open. T.C.A. § 67-5-1002. If their open land had taken on an inflated value because of its location and its potential use for residential or commercial development, the act, known generally as…
2Cases cited3 opinions
- Hoffmann v. ClarkIllinois Supreme Court · 1977
- Vertrees v. State Board of ElectionsTennessee Supreme Court · 1919
- Louisville and Nashville Railroad Co. v. Public Service Commission and State Board of Equalization of TennesseeCourt of Appeals for the Sixth Circuit · 1980
3Cited by6 opinions
- In re All AssessmentsCourt of Appeals of Tennessee · 2001
- Batson East-Land Co, Inc. v. Ronnie D. BoydCourt of Appeals of Tennessee · 1998
- Williamson County v. Tennessee State Board of EqualizationCourt of Appeals of Tennessee · 2001
- In the Matter of: All Assessments, Review of Ad Valorem Assessments of Public Utility Companies for Tax Year 1999 and Tax Year 2000Court of Appeals of Tennessee · 2001
- Mall of Memphis Associates v. Tennesse State Board of Equalization, - ConcurringCourt of Appeals of Tennessee · 1997
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