200 Linden Avenue Properties, G.P. v. Cheyenne Johnson, Shelby County Assessor of Property

Syllabus

Petitioner appeals from the Shelby County Circuit Court's decision to grant summary judgment to the Respondents, Shelby County Assessor of Property and Shelby County Trustee, as to Petitioner's claims challenging tax assessments issued by the Assessor of Property. We conclude that Tennessee Code Annotated section 67-5-1511 mandates that judicial review of property tax classification and valuation decisions are properly to chancery court. As such, we vacate the judgment of the trial court and remand with instructions to transfer this matter to the Shelby County Chancery Court.