State of Tennessee, ex rel. William L. Gibbons, et al. v. Clayton R. Smart, et al.

This is an appeal from the trial court’s denial of penalties and interest on ad valorum taxes owed by a funeral home business after the business was placed in receivership. The Appellant/Shelby County Trustee filed a claim with the Appellee/Receiver to recover delinquent taxes, penalties and interest. The trial court denied the penalties and interest, but allowed the Receiver to pay the base taxes. The Trustee appeals. Discerning no abuse of discretion, we affirm and remand.