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Tax Overpayment Refund

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CaseChuck’s Package Store et al. v. City of Morristown

Issue:  Must a taxpayer pay “under protest” in order to later challenge overpayment?

Facts:  Six liquor Stores sued the City to refund a portion of inspection fees that had been erroneously calculated by the City. Since the Stores were unaware of the mistake, they did not state they were paying under protest pursuant to TCA 67-1-901 (2013). The trial court held that TCA 67-1-1807 relieved the Stores of the requirement to state the payments were under protest. The trial court ruled in favor of the Stores.

Appellate Decision:  The intermediate court affirmed. Although prior cases have required payment to be under protest, none of those decisions acknowledged 67-1-1807, which purports to cover “all taxes.”

Review Granted:  November 16, 2016.

Prediction:  Ben thinks the Supreme Court will affirm for the reasons stated by the lower court.