... [3] Valenti Management contended that "any attempt by the Department to impose double
taxation on Valenti constitutes a violation of the equal protection and due process clauses
of the Tennessee and federal [C]onstitutions.". ... 1. Double Taxation. ...
... The trial court affirmed the determination of the State Board of Equalization that taxpayer's
leasehold interest in tax-exempt property belonging to an Industrial Development Board was
not exempt from ad valorem taxation where the parties had executed a payment in lieu of ...
... Ms. Black then filed motions for entry of judgment, for taxation of interest, and for taxation of costs. ...
The trial court entered a judgment for Ms. Black in the amount of $130,000 on May 11, 2007.
It took the motions for taxation of interest and costs under advisement. ...