Sevier County, Tennessee, Et Al. v. Tennessee State Board of Equalization, Et Al.

This is an administrative property tax appeal concerning the classification of real property
for ad valorem tax purposes. This action originated with a taxpayer appeal of the property
valuation by the Sevier County property assessor. On appeal, the administrative law judge
re-classified the property as commercial, resulting in a tax assessment of 40% of the fair
market property value. The Assessment Appeals Commission reversed the classification.
The trial court affirmed the reversal. We now reinstate the commercial classification.