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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