Alcoa, Inc., v. Tennessee State Board of Equalization, et al.

In this case the Blount County property assessor assessed ad valorem taxes against defendant for certain raw materials the defendant used to fabricate sheets of aluminum at its manufacturing facility in Blount County. The State Board of Equalization and the Chancery Court for Blount County upheld the assessment. Defendants have appealed to this Court arguing that Article II, Sections 28 and 30 of the Tennessee Constitution provide exemptions from ad valorem taxes for "the direct product of the soil in the hands of the producer, and his immediate vendee". We affirm the Judgment of the Trial Court.