STATE v. DELINQUENT TAXPAYERS AS SHOWN, ETC.


526 S.W.2d 453 (1975)

The STATE of Tennessee, etc., Appellant, v. DELINQUENT TAXPAYERS AS SHOWN ON 1972 REAL PROPERTY DELINQUENT TAX RECORDS OF The METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY, Tennessee, and more specifically described in Exhibit A, et al., Appellees.

Supreme Court of Tennessee.

August 18, 1975.


Attorney(s) appearing for the Case

James H. Harris, III, Metropolitan Atty., Nashville, for appellant.

Ames Davis, Waller, Lansden, Dortch & Davis, Nashville, for appellees.


OPINION

HENRY, Justice.

To the extent of this appeal the sole issue in this controversy is the right of a delinquent taxpayer to maintain an action for tax relief without first paying the taxes under protest.

The base suit was filed by the Metropolitan Government of Nashville and Davidson County for the purpose of collecting real estate taxes for the year 1972 from various property owners. Appellees made no defense, but petitioned the Court for leave...

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