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BOOK AGENTS OF METH. EPIS. v. ST. BD. OF EQUAL.

513 S.W.2d 514 (1974)

BOOK AGENTS OF the METHODIST EPISCOPAL CHURCH, SOUTH and the Board of Publication of the Methodist Church, Petitioners, v. The STATE BOARD OF EQUALIZATION of the State of Tennessee et al., Respondents. The SUNDAY SCHOOL BOARD OF the SOUTHERN BAPTIST CONVENTION, Petitioner, v. The STATE BOARD OF EQUALIZATION, etc., et al., Respondents. Clifford ALLEN, Tax Assessor, and the Metropolitan Government of Nashville and Davidson County, Tennessee, Petitioners, v. The STATE BOARD OF EQUALIZATION of the State of Tennessee, Respondent.

Supreme Court of Tennessee.

June 17, 1974.

Attorney(s) appearing for the Case

William J. Harbison, Joseph G. Cummings, Nashville, for petitioners; Trabue, Minick, Sturdivant & Harbison, Nashville, of counsel.

Boult, Cummings, Conners & Berry, Nashville, for Book Agents of the Methodist Episcopal Church, South and The Board of Publication of the Methodist Church.

James I. Vance Berry, Val Sanford, Nashville, Gullett, Steele, Sanford, Robinson & Merritt, Nashville, Boult, Cummings, Conners & Berry, Nashville, for The Sunday School Board of the Southern Baptist Convention.

Milton H. Sitton, Director of Law, Metropolitan Government, Carmack Cochran, Special Counsel, Nashville, for The Metropolitan Government of Nashville and Davidson County, Tennessee, and Clifford Allen, Tax Assessor, of counsel.

David M. Pack, Atty. Gen., Milton P. Rice, Deputy Atty. Gen., William L. Barry, Asst. Atty. Gen., Nashville, for The State Board of Equalization of the State of Tennessee.

OPINION

DYER, Chief Justice.

These cases involve petitions for the writ of certiorari to the Court of Appeals, Middle Section, at Nashville, to review the decisions of that court concerning the assessment of certain real and personal property for taxation and the claims of the property owners that the property is exempt from taxation under T.C.A. § 67-502(2).

These matters were originally four cases filed in Chancery Court with the taxing authorities...

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