City of Knoxville v. Knox County, Tennessee - Concurring

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE October 10, 2007 Session CITY OF KNOXVILLE v. KNOX COUNTY, TENNESSEE Appeal from the Chancery Court for Davidson County No. 04-3039-I Claudia Bonnyman, Chancellor No. M2006-00916-COA-R3-CV - Filed February 20, 2008 PATRICIA J. COTTRELL, P.J., M.S., concurring. The question in this appeal is which statutory local option sales tax distribution system is to be applied. We have essentially concluded that the appropriate statute is the one in effect when the distribution is to be made. I concur totally with the majority opinion and write separately…