COLONIAL PIPELINE COMPANY v. TN STATE BOARD OF EQUALIZATION - Articles

All Content


Posted by: Tanja Trezise on Jan 25, 2021

Court: TN Court of Appeals

Attorneys 1: Stephen H. Price, Nashville, Tennessee, and Everett B. Gibson, Memphis, Tennessee, for the appellant, Colonial Pipeline Company.

Attorneys 2: Herbert H. Slatery, III, Attorney General and Reporter, Andrée Blumstein, Solicitor General, and Mary Ellen Knack, Senior Assistant Attorney General, for the appellee, Tennessee State Board of Equalization.

Attorneys 3: John Freemont Sharpe, Jr., Nashville, Tennessee, for the appellee, Tennessee Comptroller of the Treasury.

Attorneys 4: Robert T. Lee, Mt. Juliet, Tennessee, for the appellees, Bradley County Government, Coffee County Government, Grundy County Government, Loudon County Government, Marion County Government, McMinn County Government, and Monroe County Government.

Judge(s): BENNETT

An interstate pipeline company filed this direct appeal from a decision of the Tennessee Board of Equalization rejecting the company’s claims for equalization relief. Having considered the company’s arguments that Tenn. Code Ann. § 67-5-501(10)(B)(iii) has been inconsistently applied, we affirm the Board’s decision.