Owen K. Richardson v. Tennessee Assessment

This action was instituted in the chancery court for Anderson County, Tennessee, to obtain judicial review of a final order of the Tennessee Assessment Appeals Commission, establishing appraisals of both surface and mineral values for lands situated in Anderson County and owned by the defendant, Coal Creek Mining and Manufacturing Company. The trial court, after a de novo review of the record modified the findings of the Tennessee Assessment Appeals Commission and this appeal resulted. For reasons hereinafter stated, we affirm the judgment of the trial court.