SEVIER COUNTY, TENNESSEE, ET AL. v. TENNESSEE STATE BOARD OF EQUALIZATION, ET AL. - Articles

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SEVIER COUNTY, TENNESSEE, ET AL. v. TENNESSEE STATE BOARD OF EQUALIZATION, ET AL.

Posted by: Karen Belcher on May 8, 2023

Court: TN Court of Appeals

Attorneys 1: J. Douglas Overbey and Stephanie D. Coleman, Knoxville, Tennessee, and Robert T. Lee, Mount Juliet, Tennessee, for the appellants, Sevier County, Tennessee and Sevier County Property Assessor.

Attorneys 2: Johnathan Skrmetti, Attorney General and Reporter, Andrée Sophia Blumstein, Solicitor General, and Mary Ellen Knack, Senior Assistant Attorney General, for the appellee, Tennessee State Board of Equalization.

Attorneys 3: Christopher Andrew Wilson, and Michael Anthony Cottone, Nashville, Tennessee, for the appellee, Crown Park Resort Owner’s Association.

Attorneys 4: Brett R. Carter, Nashville, Tennessee, for the amicus curiae, American Resort Development.

Judge(s): MCCLARTY

This is an administrative property tax appeal concerning the classification of real property for ad valorem tax purposes. This action originated with a taxpayer appeal of the property valuation by the Sevier County property assessor. On appeal, the administrative law judge re-classified the property as commercial, resulting in a tax assessment of 40% of the fair market property value. The Assessment Appeals Commission reversed the classification. The trial court affirmed the reversal. We now reinstate the commercial classification.

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