JOSEPH HEINTZ v. TENNESSEE STATE BOARD OF EQUALIZATION - Articles

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JOSEPH HEINTZ v. TENNESSEE STATE BOARD OF EQUALIZATION

Posted by: Azya Thornton on Apr 13, 2026

Court: TN Court of Appeals

Attorneys 1: Robert L. Huskey and Jason L. Huskey, Manchester, Tennessee, for the appellant, Joseph Heintz.

Attorneys 2: Jonathan Skrmetti, Attorney General and Reporter, J. Matthew Rice, Solicitor General, and J. Hugh McKinnon, Jr., Senior Assistant Attorney General, for the appellee, Tennessee State Board of Equalization.

Attorneys 3: John Freemont Sharpe, Jr., Assistant General Counsel, for the appellee, Tennessee Comptroller of the Treasury.

Judge(s): MARONEY

Appellant filed a complaint for judicial review of the Tennessee State Board of Equalization’s decision to deny his request for property tax relief. Because Appellant sought review of an administrative order that had not become final under the applicable version of tax relief statutes, the trial court dismissed the complaint for lack of subject- matter jurisdiction under the Uniform Administrative Procedures Act. Tenn. Code Ann. § 4-5-322(a)(1) (“A person who is aggrieved by a final decision in a contested case is entitled to judicial review”) (emphasis added). Affirmed

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