Tennessee State Library and Archives Comptroller of the Treasury, State
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State of Tennessee Department of State Tennessee State Library and Archives Comptroller of the Treasury, State Board of Equalization Records, 1900-2012 COLLECTION SUMMARY Creator: Tennessee. State Board of Equalization Inclusive Dates: 1900-2012 Scope & Content: Consists of Comptroller of the Treasury, State Board of Equalization Records from 1900 to 2012, including mostly property tax assessments and property tax appeals. Also includes minutes, reports, correspondence, and other materials related to the activities of the State Board of Equalization. Physical Description/Extent: 35 cubic feet, 7 volumes Accession/Record Group Number: RG 419 Language: English Permanent Location: RG 419 Repository: Tennessee State Library and Archives, 403 Seventh Avenue North, Nashville, Tennessee, 37243-0312 1 Administrative/Biographical History The State Board of Equalization provides legal and quasi-judicial review of property tax assessments, exemptions, and tax incentive programs. The Board’s key responsibilities include establishing rules, policies, manuals, and guidelines for property tax assessments; administering property tax appeals; reviewing and rendering property tax exemption determinations for religious, charitable, scientific, and nonprofit educational institutions; and ensuring local government compliance with the laws governing certified tax rates and tax incentive programs (TIF/PILOT). (From Tennessee Blue Book 2017-2018) Organization/Arrangement of Materials Collection is arranged according to original order as provided by the agency. Conditions of Access and Use Restrictions on Access: No restrictions. Restrictions on Use and Reproduction: While the Tennessee State Library and Archives houses an item, it does not necessarily hold the copyright on the item, nor may it be able to determine if the item is still protected under current copyright law. Users are solely responsible for determining the existence of such instances and for obtaining any other permissions and paying associated fees that may be necessary for the intended use. Index Terms Corporate Names/Organizations/Government Bodies: Tennessee. State Board of Equalization Subjects: Tax assessment -- Law and legislation -- Tennessee Tax protests and appeals -- Tennessee 2 Geographic Names: Tennessee -- History -- 20th century -- Sources Tennessee -- History -- 21st century -- Sources Tennessee -- Politics and government -- 20th century -- Sources Tennessee -- Politics and government -- 21st century -- Sources Document Types: Administrative reports Affidavits Black-and-white photographs Correspondence Legal documents Memorandums Minutes (administrative records) Newspapers Receipts (financial records) Vouchers (sales records) Acquisition and Appraisal Provenance and Acquisition: Comptroller of the Treasury, State Board of Equalization Records, 1900- 2012, were transferred to the Tennessee State Library & Archives on various dates. Processing and Administrative Information Preferred Citation: Comptroller of the Treasury, State Board of Equalization Records, 1900- 2012, RG 419, Tennessee State Library & Archives, Nashville, Tennessee. Processing Information: Completed by Emily Davis, November 2019. Related Archival Materials: Tennessee State Board of Equalization Records, 1874-1934, RG 43, Tennessee State Library & Archives, Nashville, Tennessee. 3 DETAILED COLLECTION DESCRIPTION CONTAINER LIST Contents Date Volume Minutes May 14, 1907 1 – Oct. 30, 1917 Minutes Mar. 10, 1919 2 – Mar. 10, 1920 Minutes Feb. 1919 – 3 Aug. 1930 Minutes Aug. 1931 – 4 Sept. 1951 Minutes Sept. 1951 – 5 Aug. 1962 Report of County Board of Equalization – County 1929 6 Assessments Report of County Board of Equalization – County 1931 7 Assessments Contents Date Box Folder State Board Meeting Minutes Aug. 12 1963 – 1 1 Feb. 7, 1968 State Board Meeting Minutes June 26, 1968 1 2 – Mar. 16, 1971 State Board Meeting Minutes Aug. 9, 1971 – 1 3 Dec. 15, 1972 State Board Meeting Minutes Dec. 27, 1972 1 4 – Jan. 15, 1975 State Board Meeting Minutes Jan. 28, 1975 – 2 1 June 14, 1977 State Board Meeting Minutes Aug. 2, 1977 – 2 2 June 25, 1979 State Board Meeting Minutes Aug. 13, 1979 2 3 – Oct. 9, 1981 State Board Meeting Minutes Oct. 28, 1981 – 2 4 Apr. 10, 1984 State Board Meeting Minutes Aug. 1984 – 3 1 Sept. 1986 State Board Meeting Minutes Oct. 1986 – 3 2 Nov. 1989 State Board Meeting Minutes Jan. 1990 – 3 3 Sept. 1994 4 State Board Meeting Minutes Oct. 1994 – 3 4 Sept. 1997 State Board Meeting Minutes Nov. 1997 – 4 1 Oct. 2000 State Board Meeting Minutes Jan. 2001 – 4 2 Oct. 2003 State Board Meeting Minutes Dec. 2003 – 4 3 Dec. 2008 State Board Meeting Minutes Jan. 2009 – 4 4 Sept. 2012 Assessment Appeals Commission Meeting Oct. 1975 – 5 1 Minutes Nov. 1982 Assessment Appeals Commission Meeting Jan. 1983 – 5 2 Minutes Sept. 1997 Certification 1951 6 1 Mimeographed: Certification & Letter 1950-1951 6 2 Memorial Hotel Building 1953-1954 6 3 Railroad & Public Utilities Correspondence 1946-1947 6 4 Alabama Great Southern Railroad 1949-1951 6 5 Ala. Great Southern RR Co. 1950-1951 6 6 Alabama Great Southern RR Co.; Southern 1951 6 7 Railway Co.; The Cincinnati, New Orleans, & Texas Pacific RR Co.; The Harriman & Northwestern RR Co.; The Chattanooga Traction Co. S. B. of Equalization – General, Information 1949-1950 6 8 Railroad & Public Utilities Nashville 1943-1945 6 9 State Board of Equalization 1952 6 10 Submitted – No Hearing Requested 1945-1947 6 11 Expenses – State Board of Equalization 1951 6 12 Liddon Motors, Inc. 1951-1952 6 13 State Board of Equalization “Nashville” 1952 6 14 Certification of Supplemental Assessment for 1952 6 15 1952; Railroad & Public Utilities Commission Appeals – State Board of Equalization 1950 6 16 State Board of Equalization “Knoxville” 1952 6 17 Kilmer Transportation Co. 1952 6 18 Gibson County Electric Membership Corporation 1952 6 19 Hoskins Truck Line 1952 6 20 State Board of Equalization “Jackson” 1952 6 21 Dates & Places of Meeting – State Board of 1951 6 22 Equalization Misc. Correspondence 1951 6 23 Dates & Places of Meetings 1950 6 24 5 Dates & Places of Meetings 1949 6 25 Annual Survey of County City and Town 1952 6 26 Government Affidavits – Volume I Sept. 1945 6 27 Affidavits – Volume II Sept. 1945 6 28 Appeals – Knoxville Aug. 17, 1949 6 29 Knoxville, Tenn. 1949 6 30 Appeal – Cordova Industrial Del. Co, Inc. – Aug. 25, 1949 6 31 Jackson Appeal – Mrs. J. R. Cunliffe – Jackson Aug. 25, 1949 6 32 Appeal – Henry G. Douglass – Jackson Aug. 25, 1949 6 33 Appeal – Mrs. Hugh Arnold – Jackson Aug. 25, 1949 6 34 Appeal – J. A. Gregory – Jackson Aug. 25, 1949 6 35 Appeal – L.W. Birmingham – Jackson Aug. 25, 1949 6 36 Appeal – Jay Kennedy – Nashville Sept. 27, 1949 6 37 Appeal – J. Emert Lane – Nashville Sept. 27, 1949 6 38 Appeal – Mrs. M. J. Keith – Nashville Sept. 27, 1949 6 39 Appeal – Felix Schraeder – Nashville Sept. 27, 1949 6 40 Appeal – B. I. Rose – Nashville Sept. 27, 1949 6 41 Appeal – S. G. Gilbreath – Nashville Sept. 27, 1949 6 42 Appeal – Grover W. Fahm – Nashville Sept. 27, 1949 6 43 Appeal – Walter B. Brumit – Nashville, 3 Cases Sept. 27, 1949 6 44 Appeal – Edwin C. Alexander, Jr. – Nashville Sept. 27, 1949 6 45 Appeal – Paul Bankston – Nashville Nov. 23, 1949 6 46 Appeal – Donald R. Dewar – Memphis Aug. 23, 1949 6 47 Appeal – B. P. Mynatt – Nashville Nov. 23, 1949 6 48 Appeal – J. B. Wilson – Nashville Sept. 27, 1949 6 49 Appeal – R. A. Davis – Nashville Sept. 27, 1949 6 50 New Cases (Not Set) 1949 6 51 Notes on Appeals Aug. 31 6 52 (Year?) Appeal – Stearns Coal & Lbr. – Nashville Aug. 31, 1949 7 1 Appeal – Traders Inc. – Nashville Aug. 31, 1949 7 2 Appeal – Hugo & Arthur Gernt – Nashville Aug. 31, 1949 7 3 Appeal – Hugo & Arthur Gernt, C.R. Taubert – Aug. 31, 1949 7 4 Nashville Appeal – Walter Gernt – Nashville Aug. 31, 1949 7 5 Appeal – Est. Bruno, Hugo, Arthur, & Walter Aug. 31, 1949 7 6 Gernt – Nashville Appeal – W. R. Storie – Nashville Aug. 31, 1949 7 7 Appeal – G. E. Harrison – Nashville Aug. 31, 1949 7 8 Appeal – Estate of W. L. Wright – Nashville Aug. 31, 1949 7 9 Appeal – Proctor Cobb – Nashville Aug. 31, 1949 7 10 Appeal – “Heirs” Max Colditz – Nashville Aug. 31, 1949 7 11 Appeal – Mrs. Stella Phillips – Nashville Aug. 31, 1949 7 12 6 Appeal – George L. Stockton – Nashville Aug. 31, 1949 7 13 Appeal – O. G. Duncan – Nashville Aug. 31, 1949 7 14 Appeal – P. F. Ligon, Jno. Williams – Nashville Aug. 31, 1949 7 15 Appeal – Wm. Ensminger – Nashville Aug. 31, 1949 7 16 Appeal – Lloyd Comer – Nashville Aug. 31, 1949 7 17 Appeal – Chattanooga Aug. 19, 1949 7 18 Nashville, Chattanooga, & St. Louis Railway 1949 7 19 Chattanooga Station Company, Chattanooga 1949 7 20 Traction Company Gulf, Mobile, & Ohio Railroad Company 1949-1950 7 21 Cincinnati, New Orleans, & Texas Pacific Rw.; 1949 7 22 Harriman & Northeastern Railroad Co.; The Alabama Great Southern Railroad Co. Southern Railway Company 1949 7 23 Schoenwald Petroleum Co. Oklahoma 1949 7 24 Clinchfield Railroad Company 1949 7 25 Louisville & Nashville Railroad 1949 7 26 Memphis Union Station Company; St. Louis 1949 7 27 Southwestern Railway Company Agar Packing & Provision Corporation 1949 7 28 H. G. Stauffer Trucking Co., Inc. 1949 7 29 St. Louis-San Francisco Railway Co. 1949 7 30 Southern Railway Company 1949 7 31 Misc. Correspondence 1949-1950 7 32 Certification of all Utilities 1949 7 33 Inheritance Tax Appeal Board Nashville Aug. 31, 1949 7 34 Assessment Letter Feb. 6, 1950 7 35 Railroad & Public Utilities Commission Nov. 28, 1949 7 36 Appeals 1949 7 37 Ad Valorem Tax Assessments for the Southern Oct. 12-13, 7 38 Railway System for the Biennium 1949- 1949 1950 Ad Valorem Tax Assessments for Utilities for the 1949 7 39 Biennium 1949-1950 (Volume II, Pages 456-632) Notebook undated 7 40 General American Transportation Corp.; 1949 7 41 Burlington Refrigerator Express; Western Fruit Express Company; Fruit Growers Express Company Hall Moving & Storage Co. Ohio 1949 7 42 D. C. Hall Transport, Inc. Texas 1949 7 43 United Van Lines, Inc.