Mall of Memphis Associates vs. Tennesse State Board of Equalization, et al., - Concurring

This appeal involves a constitutional challenge by the Mall of Memphis  Associates (the Mall) to an increase in its property value by the Assessor of Property for Shelby County, Tennessee (the Assessor). The respondents, Tennessee State Board of Equalization (the Board) and Rita C. Clark,1 the Assessor, appeal the judgment of the chancery court voiding an increase in the property assessment for the petitioner, the Mall. The chancery court held that the Board’s reappraisal of the Mall’s property violated the Mall’s Fourteenth Amendment rights of equal protection under the United States Constitution.