HENDERER v. STATE BD. OF EQUALIZATION


746 S.W.2d 719 (1987)

Hubert HENDERER (Deceased), by Phyllis STARKEY, Executrix, Plaintiff-Appellee, v. STATE BOARD OF EQUALIZATION, et al., Defendants-Appellants.

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

Permission to Appeal Denied February 29, 1988.


Attorney(s) appearing for the Case

Kevin Key, William P. Sizer, Asst. Atty. Gen., Nashville, for defendants-appellants.

G. Gordon Bonnyman, Jr., Legal Services of Middle Tenn., Inc., Nashville, for plaintiff-appellee.


Permission to Appeal Denied by Supreme Court February 29, 1988.

OPINION

CANTRELL, Judge.

This action concerns the eligibility of a co-owner of real property for the tax relief afforded elderly low income home owners by T.C.A. § 67-5-702. The Chancellor held that the applicant is entitled to the relief. We affirm.

In 1973 the Legislature provided for reimbursement, out of the general funds of the state, of a portion of the local property...

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