Remembering the Marketplace of the Midsouth

Mall Property Value Challenged

http://www.tba.org/Opinion_Flash/op_1997/op-03_072.html

MALL OF MEMPHIS ASSOCIATES vs. TENNESSEE STATE BOARD OF EQUALIZATION AND RITA C. CLARK, Assessor of Property for Shelby County

Court:TCA

Attorneys:

Clare Orman Shields, Harry J. Skefos, Ron W. Mcafee, Michael A. Brady; Martin, Tate, Morrow & Marston, P.C., of Memphis

    For Appellee

Ronald Lee Gilman, Steven C. Bramer; Farris, Mathews, Gilman, Branan & Hellen, P.L.C. of Memphis

    For Appellant, Rita C. Clark

Charles W. Burson, Attorney General and Reporter Christine Lapps, Assistant Attorney General

    For Tennessee State Board of Equalization                          

Judge: CRAWFORD

First Paragraph:

This appeal involves a constitutional challenge by the Mall of Memphis Associates (the Mall) to an increase in its property value by the Assessor of Property for Shelby County, Tennessee (the Assessor). The respondents, Tennessee State Board of Equalization (the Board) and Rita C. Clark, the Assessor, appeal the judgment of the chancery court voiding an increase in the property assessment for the petitioner, the Mall. The chancery court held that the Board's reappraisal of the Mall's property violated the Mall's Fourteenth Amendment rights of equal protection under the United States Constitution. REVERSED AND REMANDED.


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