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COBLE SYSTEMS, INC. v. ARMSTRONG

660 S.W.2d 802 (1983)

COBLE SYSTEMS, INC., d/b/a Leaseco, Plaintiff-Appellant, v. Sam ARMSTRONG, Jr., Trustee for Hardin County and Mark B. Alexander, City Recorder for City of Savannah, Defendants-Appellees.

Court of Appeals of Tennessee, Western Section.

Rehearing Denied October 24, 1983.

Permission to Appeal Denied December 19, 1983.

Attorney(s) appearing for the Case

Alan B. Wright of Watkins, McGugin, McNeilly & Rowan, Nashville, for plaintiff-appellant.

W.W. Lackey, Savannah, for defendant-appellee Sam Armstrong, Trustee for Hardin County.

James A. Hopper, Savannah, for defendant-appellee Mark B. Alexander, City Recorder for City of Savannah.

Permission to Appeal Denied by Supreme Court December 19, 1983.

TOMLIN, Judge.

The plaintiff seeks to have this Court reverse the decree of the Chancery Court of Hardin County, which decreed that plaintiff was not entitled to a refund of ad valorem personal property taxes paid under protest to the defendants. Only one issue is presented by this appeal: Can leased personal property located in one city and/or county be subjected to personal property ad valorem...

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