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TOWN OF HUNTSVILLE v. SCOTT COUNTY

No. M2006-02146-COA-R3-CV

269 S.W.3d 57 (2008)

TOWN OF HUNTSVILLE, Tennessee, et al. v. SCOTT COUNTY, Tennessee, et al.

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

February 28, 2008.

Permission to Appeal Denied by Supreme Court August 25, 2008.

Published Pursuant to Tenn. R. S.Ct. 4(D).

Attorney(s) appearing for the Case

David L. Buuck, Knoxville, Tennessee, and John Beaty, Huntsville, Tennessee, for the appellant, Scott County, Tennessee, A Municipal Corporation of the State of Tennessee.

Robert E. Cooper, Jr., Attorney General and Reporter, and Mary Ellen Knack, Assistant Attorney General, for the appellant, Commissioner of Revenue of the State of Tennessee.

Andrew R. Tillman, Knoxville, Tennessee, for the appellee, Town of Huntsville, Tennessee.

OPINION

FRANK G. CLEMENT, JR., J., delivered the opinion of the court, in which PATRICIA J. COTTRELL, P.J., M.S., and J. STEVEN STAFFORD, SP. J., joined.

The dispositive issue on appeal in this annexation dispute by the annexing municipality against the county and Tennessee Commissioner of Revenue is which tax allocation statute controls the allocation of Local Option Revenue derived from the annexed territory, the one in effect when the municipality passed...

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