OPINION
TODD, Judge.
This appeal involves a petition for certiorari and supersedeas from the action of the State Board of Equalization in respect to the properties of Cities Service Company in Polk County, Tennessee. The Chancellor invalidated the decision of the State Board, and the property owner has appealed.
The properties of Cities Service Company were assessed for taxation for the year, 1970, at $22,500,000.00. Upon appeal to the County Board...
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