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IBM CREDIT CORP. v. COUNTY OF HAMILTON

830 S.W.2d 77 (1992)

IBM CREDIT CORPORATION, Plaintiff/Appellee, v. COUNTY OF HAMILTON and W.R. Nobles, Trustee for Hamilton County; City of Chattanooga and Carl Levi, Chattanooga City Tax Collector, Defendants/Appellants.

Court of Appeals of Tennessee, Eastern Section.

Permission to Appeal Denied May 4, 1992.

Attorney(s) appearing for the Case

James Gooch, Michael D. Sontag and John R. Jacobson, Bass, Berry & Sims, Nashville for plaintiff/appellee.

Michael J. Mann, County Atty., and David W. Norton, Asst. County Atty. for Hamilton County, Chattanooga, for County of Hamilton.

Wm. Shelley Parker, Jr. and Randall L. Nelson, City Atty., Eugene N. Collins, City Atty., Sp. Counsel, Chattanooga, for City of Chattanooga and Carl Levi.

Stewart Jenkins and Robert D. Bradshaw, Chattanooga, for W.R. Nobles.

Permission to Appeal Denied by Supreme Court May 4, 1992.

OPINION

FRANKS, Judge.

The Chancellor ordered the plaintiff reimbursed by the taxing authorities for taxes paid under protest, and defendants have appealed.

The issue on appeal is whether plaintiff is required to pay personal property taxes under Tenn. Code Ann. § 67-5-901 et seq. for tangible personal property previously leased to third parties. We think not.

The...

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