THE STATE OF TENNESSEE on behalf of BLEDSOE COUNTY, TENNESSEE, and THE CITY OF PIKEVILLE, TENNESSEE v. WHORISKEY, INC. - Articles

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THE STATE OF TENNESSEE on behalf of BLEDSOE COUNTY, TENNESSEE, and THE CITY OF PIKEVILLE, TENNESSEE v. WHORISKEY, INC.

Posted by: Tanja Trezise on Dec 8, 2023

Court: TN Court of Appeals

Attorneys 1: Thomas K. Austin, Dunlap, Tennessee, for the appellant, Whoriskey, Inc.

Attorneys 2: Howard L. Upchurch, Pikeville, Tennessee, for the appellees, Bledsoe County, Tennessee and The City of Pikeville, Tennessee.

Judge(s): CLEMENT

This appeal arises from an action to recover delinquent ad valorem real property taxes. Whoriskey, Inc., which currently owns the property, raises numerous challenges to the proposed delinquent tax sale. In principal part, it asserts that the property at issue was not subject to taxation during the relevant tax period, 2017 and 2018, because it claims that, during that time, the property was owned by the United States Government through a federal forfeiture. Further, Whoriskey contends that Bledsoe County and the City of Pikeville are barred from recovering back taxes because they failed to assert a claim in federal court. The trial court found no factual or legal basis to support Whoriskey’s contentions and determined that the County and City could proceed with the delinquent tax sale to recover ad valorem real property taxes on the subject real property for the tax years 2017 and 2018. This appeal followed. We affirm.

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