|
Burden
of Proof -- The county's assessment is deemed correct and
must be proven incorrect by the appellant, or party filing the
appeal. See Big Fork Mining
Co. v. Tennessee Water Quality Control Board, 620 S.W.2d 515
(Tenn. Ct. App. 1981)
Fee
Simple vs. Leased Fee and Leasehold Assessments -- First
American National Bank Building Partnership (AAC, Davidson
Co., Tax Years 1984-1987)
Value
in Use vs. Value in Exchange -- UCAR Carbon Co., Inc. (AJ, Montgomery Co., Tax Year 1994)
Proper
treatment of Subsidized Apartments -- Troy
Place Apartments (AAC, Obion Co., Tax Year 1992)
Admissibility
of Counterclaims by Assessor -- Acme
Boot Company, Inc. (AAC & AJ, Montgomery Co., Tax Year
1991) |
