Legal Opinion

Youth Programs, Inc. v. Tennessee State Board of Equalization

Court of Appeals of Tennessee

Decided December 14, 2004No. CH-02-1024-3PublishedCited by 1 opinion

1Opinion of the Court 1

OPINION

2Opinion of the Court · FarmerDavid R. Farmer, J.

in which W. FRANK CRAWFORD, P.J., W.S., and HOLLY M. KIRBY, J., joined.

The chancery court reversed the Assessment Appeals Commission and held that Youth Programs, a charitable organization, is entitled to a property tax exemption on real property in Shelby County used in conjunction with the FedEx/St. Jude Classic golf tournament. The trial court determined the disputed property is used exclusively for a charitable purpose and that an unusable area is used constructively and is likewise exempt. The Shelby County Assessor of Property and the State appeal. We affirm.

This dispute requires…

3Cases cited16 opinions

  1. Bowden v. WardTennessee Supreme Court · 2000
  2. M. E. Church, South v. HintonTennessee Supreme Court · 1893
  3. City of Nashville v. State Board of EqualizationTennessee Supreme Court · 1962
  4. Sanifill of Tennessee, Inc. v. Tennessee Solid Waste Disposal Control BoardTennessee Supreme Court · 1995
  5. State v. Fisk UniversityTennessee Supreme Court · 1889

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4Cited by1 opinion

  1. Christ Church Pentecostal v. Tennessee State Board of EqualizationCourt of Appeals of Tennessee · 2013

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