MICHAEL A. CRESS ET AL. v. TENNESSEE STATE BOARD OF EQUALIZATION ET AL. - Articles

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MICHAEL A. CRESS ET AL. v. TENNESSEE STATE BOARD OF EQUALIZATION ET AL.

Posted by: Karen Belcher on Nov 5, 2021

Court: TN Court of Appeals

Attorneys 1: Wayne R. Kramer and Bruce E. Fitzgerald, Knoxville, Tennessee, for the appellants, Michael A. Cress and Park Place Land Holdings, LLC.

Attorneys 2: Herbert H. Slatery, III, Attorney General and Reporter; Andrée Sophia Blumstein, Solicitor General; and R. Mitchell Porcello, Senior Assistant Attorney General, for the appellees, Tennessee State Board of Equalization and Assessment Appeals Commission.

Attorneys 3: Charles F. Sterchi, III, Chief Deputy Law Director, Knox County, Tennessee, for the appellees, Knox County, Tennessee, and John R. Whitehead, Knox County Assessor of Property.

Judge(s): FRIERSON

This action involves the valuation of thirty-two unimproved parcels of real property for taxation purposes. The property owners appealed the values assigned by the Knox County Assessor of Property to the Knox County Board of Equalization, the Tennessee State Board of Equalization, and the Tennessee Assessment Appeals Commission before filing a petition for judicial review in the Knox County Chancery Court (“trial court”). The trial court affirmed the respective values of the parcels as found by the Tennessee Assessment Appeals Commission. The property owners have appealed the trial court’s determination. Discerning no reversible error, we affirm the trial court’s judgment.

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