Home Builders Association of Middle Tennessee, et al. v. Williamson County, et al. - Dissenting

I respectfully dissent. Although I agree with the majority’s sound conclusion that Williamson County was required to collect the new development tax at the time of the application for the building permit, I disagree with the ruling that ultimate tax liability must be based on the projected – rather than the actual – square footage of construction. I would, therefore, hold that when the developer has paid a sum based on projected square footage and later built a larger structure than initially anticipated, the County would be entitled to recover the deficiency in payment. See Tenn. Code Ann. §§ 5-6-108(6) (2005), 9-3-202 (1999).