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KELLOGG CO. v. TENNESSEE ASSESSMENT APPEALS COM'N

978 S.W.2d 946 (1998)

KELLOGG COMPANY and Kellogg, U.S.A., Inc., Plaintiffs/Appellants, v. TENNESSEE ASSESSMENT APPEALS COMMISSION, State of Tennessee, State Board of Equalization; Harold S. Sterling, Shelby County Assessor; Bob Patterson, Shelby County Trustee, State of Tennessee, Division of Property Assessments, and Shelby County, Tennessee, Defendants/Appellees.

Court of Appeals of Tennessee, at Jackson.

Application for Permission to Appeal Denied November 2, 1998.

Attorney(s) appearing for the Case

Allan J. Wade, Baker, Donelson, Bearman & Caldwell, Memphis, Tennessee, Attorney for Plaintiffs/Appellants.

John Knox Walkup, Attorney General and Reporter, John J. Hancock, Assistant Attorney General, Nashville, Tennessee, Attorney for Defendants/Appellees Tenn. Assessment Appeals Comm., Tennessee State Board of Equalization, and State of Tennessee Division of Property Assessments.

Thomas E. Williams, Special Counsel-Shelby County Government, Memphis, Tennessee, Attorney for Defendants/Appellees Shelby County, Tennessee, Bob Patterson, Shelby County Trustee, and Harold S. Sterling, Shelby County Assessor.

Application for Permission to Appeal Denied by Supreme Court November 2, 1998.

FARMER, Judge.

Kellogg Company and Kellogg, U.S.A., Inc. (hereinafter collectively "Kellogg"), appeal from the judgment of the trial court dismissing their "petition for judicial review" on the ground that the court lacked subject matter jurisdiction. The petition sought review of the decision of the Tennessee Assessment Appeals Commission and the Tennessee State Board of Equalization...

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