Dixie Rents, Inc. v. City of Memphis

NEARN, Judge.

The plaintiffs are in the business of leasing chattels. Plaintiffs are all taxed under the Business Tax Act, T.C.A. § 67 — 5801 et seq. For the years 1973, 1974, 1975 and 1976 plaintiffs were also assessed taxes by the City of Memphis and the County of Shelby for personal property taxes pursuant *398to T.C.A. § 67-601 et seq. (Property Tax Act). The plaintiffs paid the taxes assessed under Chapter 6 of the Property Tax Act under protest and later filed their complaint in the Chancery Court of Shelby County seeking a refund of the taxes so paid.1

On motion for summary judgment the…