Roy Zumstein v. Roane County Executive/Mayor, Assessor Of Property, Trustee

Syllabus

This appeal arises from a taxpayer's successful challenge of the appraisal value assigned to his real property by the Roane County Property Assessor. The taxpayer filed a petition for judicial review challenging an administrative decision that affirmed the assessor's valuation. The trial court ruled in favor of the taxpayer, overturning the administrative decision and ordering Roane County to pay the taxpayer's attorney's fees. On appeal, Roane County argues that the trial court had no authority to assess attorney's fees against it. We agree and reverse the trial court's award of attorney's fees.