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Pietrangelo Cook wins summary judgment against Shelby County in tax appeal

Friday, June 21st, 2013

Capping a multi-year dispute with Shelby County over the appropriate rate of interest to charge on unpaid personal property taxes pending appeal, Pietrangelo Cook won summary judgment for its corporate client, Pro-Serve, Inc. this month.

The Chancery Court agreed with Pietrangelo Cook, that the Tennessee statute pertaining to when the undisputed portion of a personal property tax assessment must be paid during an appeal is unclear.  The Court held that the statute must, therefore, be construed in favor of the taxpayer and that Pro-Serve could not be held liable for the higher penalty rate from, and after, the date of payment.

You can read Chancellor Kenny Armstrong’s Findings of Fact and Conclusions of Law here.

Pro-Serve had previously prevailed on this issue before the Board of Equalization in April of 2011, but Shelby County had filed a Petition for Judicial Review of the State Board’s decision.  You can read the 2011 decision from the State Board of Equalization here.

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