Throneberry Properties v. Allen, 987 S.W.2d 37 (Tenn. Ct. App. 1998).
Oct 14, 1998OUTCOME: Reversed by the Tennessee Ct of Appeals (cert. denied)
Chapter 215 of the Public Acts of 1996, called the Rutherford County Development Tax Act, imposed a tax on the privilege of residential land development in Rutherford County. The Chancery Court of Ruth ... erford County held that the Act did not apply to multi-unit developments because they are classified as commercial or industrial for ad valorem tax purposes by Art. II, § 28 of the Tennessee Constitution.
