Nashville Metro Government v. New Orleans Manor, Inc., et al.

Metropolitan Government filed suit for recovery of delinquent real property taxes on property leased by the Metropolitan Nashville Airport Authority. Taxpayers filed a motion to dismiss the proceeding, asserting that its obligation to pay taxes arose from its lease obligation and was extinguished when the Airport Authority released taxpayers from all obligations under the lease. Metropolitan Government moved for summary judgment on the ground, inter alia, that the taxpayers did not have standing to challenge the taxes because they had failed to pay the tax under protest as required by Tenn. Code Ann. § 67–1-901; the trial court granted the motion. We affirm the judgment.