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COAL CREEK CO. v. ANDERSON COUNTY

No. E2017-00661-COA-R3-CV.

546 S.W.3d 87 (2017)

The COAL CREEK COMPANY, v. ANDERSON COUNTY, Tennessee, et al.

Court of Appeals of Tennessee, Eastern Section, at Knoxville.

Filed October 5, 2017.

Application for Permission to Appeal Denied by Supreme Court February 15, 2018.

Attorney(s) appearing for the Case

Lewis S. Howard, Jr. and Erin J. Wallen , Knoxville, Tennessee, for the appellant, The Coal Creek Company.

Robert T. Lee , Mt. Juliet, Tennessee, for the appellee, Anderson County, Tennessee.

Joseph G. Coker , Jacksboro, Tennessee, for the appellee, Campbell County, Tennessee.

Andrew N. Hall , Wartburg, Tennessee, for the appellee, Morgan County, Tennessee.

John Sharpe , Assistant General Counsel for the appellee, Tennessee Division of Property Assessments.

Herbert H. Slatery, III , Attorney General and Reporter, Andrée Sophia Blumstein , Solicitor General, and, Mary Ellen Knack , Senior Counsel, for the appellees, State Board of Equalization and Assessment Appeals Commission.

OPINION

This appeal concerns whether a tax on certain property containing oil and gas deposits constitutes an unlawful additional severance tax. The Coal Creek Company ("Coal Creek") appealed the tax assessments...

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