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The court affirmed the trial court's dismissal of Coal Creek's complaint, holding that the taxes assessed on property containing oil and gas deposits are valid ad valorem property taxes, not unlawful severance taxes, and rejecting Coal Creek's challenge to the assessment methodology.
This appeal concerns whether a tax on certain property containing oil and gas deposits constitutes an unlawful additional severance tax. The Coal Creek Company ("Coal Creek") appealed the tax assessments of various county property assessors ("Assessors"). After administrative proceedings and appeals, the Tennessee Assessment Appeals Commission reinstated the original assessments. Coal Creek filed suit in the Chancery Court for Knox County ("the Trial Court") seeking judicial review of the Appeals Commission's decision. Following a bench trial, the Trial Court entered an order dismissing Coal Creek's complaint. Coal Creek appeals to this Court. We hold, inter alia, that the taxes assessed upon Coal Creek's property relative to oil and gas remaining in the ground are property taxes, not a severance tax. We affirm the judgment of the Trial Court.
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Plaintiff brought claims against Knox County and the County Clerk based on allegedly discriminatory employment practices. The trial court determined that Plaintiff committed serious discovery violations and imposed as a sanction the exclusion of certain evidence. With this evidence excluded, the trial court granted summary judgment to the Defendants. Plaintiff appeals, challenging the discovery sanction, the trial court's conclusion under the Tennessee Human Rights Act that the continuing violation doctrine did not apply, the trial court's conclusion that the Clerk was not individually liable, and the award of attorney's fees against the Plaintiff and her attorney. We affirm.
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