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MARION COUNTY v. STATE BD. OF EQUALIZATION

710 S.W.2d 521 (1986)

MARION COUNTY, Tennessee, Gene West, Assessor of Property of Marion County, and Gene West, Individually, Plaintiffs-Appellants, v. STATE BOARD OF EQUALIZATION, State Division of Property Assessments, and W.J. Michael Cody, Attorney General and Reporter, Defendants-Appellees.

Court of Appeals of Tennessee, Middle Section, at Nashville.

Application for Permission to Appeal Denied April 21, 1986.

Attorney(s) appearing for the Case

Thomas W. Graham, Cameron, Leiderman & Graham, Jasper, for plaintiffs-appellants.

W.J. Michael Cody, Atty. Gen. and Reporter, William P. Sizer, Asst. Atty. Gen., for defendants-appellees.

Edward C. Blank, II, Dan H. Elrod, Trabue, Sturdivant and DeWitt, Nashville, for Tennessee Farm Bureau Federation.

Application for Permission to Appeal Denied by Supreme Court April 21, 1986.

OPINION

CANTRELL, Judge.

Marion County and its Tax Assessor attack the constitutionality of the Agricultural, Forest, and Open Space Land Act of 1976, T.C.A. § 67-5-1001 et seq. The Chancellor dismissed the plaintiffs' complaint. We affirm.

In 1976 the Legislature, concerned about the threat to open land posed by urbanization and high land taxes, passed an act...

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