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GEN. AM TRANSP. CORP v. TENN. BD. OF EQUAL.

536 S.W.2d 212 (1976)

GENERAL AMERICAN TRANSPORTATION CORPORATION, Appellant, v. TENNESSEE STATE BOARD OF EQUALIZATION et al., Appellees.

Supreme Court of Tennessee.

April 5, 1976.

Attorney(s) appearing for the Case

Tyree B. Harris, Nashville, for appellant.

Everett H. Falk, Asst. Atty. Gen., Nashville, for appellees; R.A. Ashley, Jr., Atty. Gen., Nashville, of counsel.

OPINION

HARBISON, Justice.

In this action appellant, a freight car company, challenges the classification for ad valorem tax assessment purposes of its property as "public utility property". The chancellor sustained the classification, and this appeal was taken.

The action originated as a petition for certiorari from the State Board of Equalization and also as an original action for a declaratory judgment, the tax in question apparently having been...

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