American Business Supply, Inc. et al v Tennessee State Board of Equalization

Case Number
M2022-01411-COA-R3-CV

This case concerns the procedure used by the Tennessee State Board of Equalization when it determined the 2018 appraisal ratio for Shelby County. In 2017, Shelby County real property was reappraised. Accordingly, the Board of Equalization set the County’s 2017 appraisal ratio at 1.000. In 2018, the Board of Equalization used the 2017 reappraisal to set the Shelby County 2018 appraisal ratio at 1.000. Appellants—owners of commercial tangible personal property in Shelby County—challenged the Board’s methodology as violative of Tennessee Code Annotated sections 67-5-1605 and 67-5-1606 and unsupported by substantial and material evidence. Following review under the Uniform Administrative Procedures Act, the trial court determined that: (1) the Board did not violate Tennessee Code Annotated sections 67-5-1605 and 67-5-1606 when it set the County’s appraisal ratio at 1.000 in 2018; (2) the Board’s decision was supported by substantial and material evidence; and (3) the Board’s decision was not arbitrary or capricious. Discerning no error, we affirm.

Authoring Judge
Judge Kenny Armstrong
Originating Judge
Chancellor Russell T. Perkins
Date Filed
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