In Re TWT Acquisition, LLC Property ID: 003 009.04 Tax Years 2014, 2015, 2016, 2017

Two counties assessed the same property for multiple tax years.  The taxpayer appealed the double assessments to the State Board of Equalization.  The administrative law judge determined that Houston County had assessed the taxpayer’s real and personal property for more than five years before Stewart County assessed the same property.  Based on Tennessee Code Annotated § 5-2-115(d), the judge voided the later assessment.  The Assessment Appeals Commission reversed in part.  The Commission ruled that the state statute only applied to real property.  And because the personal property was located in Stewart County, Stewart County was the proper taxing authority for that property.  The trial court affirmed the agency decision.  On appeal, we conclude that Tennessee Code Annotated § 5-2-115(d) only applies to real property.  Because the agency’s decision is also supported by substantial and material evidence in the record, we affirm.