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SHERRILL v. BOARD OF EQUALIZATION

452 S.W.2d 857 (1970)

Callon R. SHERRILL et al., Plaintiffs-in-Error, v. The BOARD OF EQUALIZATION for the State of Tennessee, Defendant-in-Error.

Supreme Court of Tennessee.

March 15, 1970.

Attorney(s) appearing for the Case

Ely & Ely, Knoxville, for plaintiffs in error.

David M. Pack, Atty. Gen., Milton P. Rice, Asst. Atty. Gen., Nashville, for defendant in error.

OPINION

ERBY L. JENKINS, Special Justice.

This appeal involves the assessment of real property by the Tax Assessor of Knox County. The assessment was fixed at $17,500.00, $6,000.00 of which represented the assessment against the life estate and $11,500.00 representing the assessment against the remainder interest. The remaindermen, hereinafter referred to as petitioners, appealed to the Knox County Board of Equalization which left the assessment undisturbed...

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