UNION CARBIDE CORP. v. ALEXANDER


679 S.W.2d 938 (1984)

UNION CARBIDE CORPORATION, Plaintiff-Appellee, v. Lamar ALEXANDER, Gentry Crowell, William C. Koch, Jr., William Snodgrass, Harlan Matthews, Claude Ramsey, Martha Olsen, and John E. Sloan, Jr., each of whom is sued in his official capacity as a Member of the Board of Equalization of the State of Tennessee; Board of Equalization of the State of Tennessee, and Anderson County, Tennessee, Defendants-Appellants.

Supreme Court of Tennessee, at Nashville.

November 5, 1984.


Attorney(s) appearing for the Case

W.J. Michael Cody, Atty. Gen., Jim G. Creecy, Deputy Atty. Gen., Charles L. Lewis, Asst. Atty. Gen., Nashville, Mike Lawson, Goodlettsville, George Keto, Washington, D.C., for defendants-appellants.

G. Wilson Horde, Oak Ridge, Jackson C. Kramer, Wayne R. Kramer, Erma G. Greenwood, David L. Oakley, Jr., Kramer, Johnson, Rayson, McVeigh & Leake, Knoxville, for plaintiff-appellee.


OPINION

DROWOTA, Justice.

We granted Defendants' Rule 11 application to consider the taxability, under Tennessee's real property taxation statutes, T.C.A. § 67-5-501 et seq., of property owned by the United States in Anderson County, Tennessee. Defendants seek to tax a private corporation that manages and operates the Y-12 Plant under a contract with the United States. The specific issue in this case is whether Union Carbide Corporation owns an interest...

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