Volunteer Princess Cruises, LLC v. Tennessee State Board of Equalization

A water transportation carrier company challenges the assessment of personal property taxes against it by the Board of Equalization for tax years 2008, 2010, and 2011. With respect to tax years 2010 and 2011, we find merit in the carrier’s argument that the record does not establish that the Board provided the carrier with notice sufficient to satisfy due process and, therefore, remand for a determination as to whether the carrier received such notice. As to the Board’s back assessment of the carrier for tax year 2008, we affirm the Board’s assessment.