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IN RE ALL ASSESSMENTS, REVIEW OF AD VALOREM

62 S.W.3d 165 (2001)

In the Matter of ALL ASSESSMENTS, REVIEW OF AD VALOREM ASSESSMENTS OF PUBLIC UTILITY COMPANIES FOR TAX YEAR 1998.

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

Permission to Appeal Denied September 24, 2001.

Attorney(s) appearing for the Case

Jeffrey D. Moseley, Franklin, for appellant, Williamson County.

Donnie E. Wilson, Robert B. Rolwing, Memphis, for appellant, Shelby County.

Jean Dyer Harrison, Nashville, co-counsel, Williamson County.

Paul D. Krivacka, James Charles, Nashville, for appellant, Metropolitan Government of Nashville and Davidson County.

Paul G. Summers, Attorney General and Reporter, Jimmy G. Creecy, Chief Special Counsel, Nashville, for appellee, Tennessee State Board of Equalization.

T. Arthur Scott, Jr., Suzanne S. Cook, Kingsport, for appellee, Appalachian power Company and Kingsport Power Company.

James W. McBride, Washington, DC, Stephen D. Goodwin, Memphis, Brigid M. Carpenter, Nashville, for appellee, Coalition of Public Utilities.

Permission to Appeal Denied by Supreme Court September 24, 2001.

OPINION

W. FRANK CRAWFORD, P.J., W.S., delivered the opinion of the court, in which ALAN E. HIGHERS, and HOLLY KIRBY LILLARD, JJ., joined.

On remand from the Supreme Court, this Court was instructed to consider the factual issue of whether the action of the Board of Equalization reducing the appraised value of public utility tangible personal property for tax year 1998 caused the ratio...

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