Naomi Schutte, as Adminstrator of the Estate of William Anthony Lucy, deceased v. Cheyenne Johnson, Shelby County Assessor et al.

This appeal arises out of an action to refund tangible personal property taxes. The
administrator of a decedent’s estate filed suit against the Shelby County Assessor of Property
and the Shelby County Trustee following the payment of delinquent taxes. The administrator
alleged that prior forced assessments of the decedent’s property were illegal, arbitrary, and
unduly excessive. The chancery court determined it did not have subject matter jurisdiction
to hear the case. We affirm.