Summary judgment hearings set for Warren General, Rouse
Plaintiffs in cases of tax exemption revocation have asked a judge for a summary judgment.
On Thursday, Warren General Hospital and the board of directors of the Rouse Estate filed for summary judgment in their cases against the Warren County Board of Assessment Appeals.
Judge Gregory Hammond signed an order designating 1 p.m. Tuesday, Aug. 27, in the Jackson Courtroom as the time and place he will hear those arguments.
In the motions, the plaintiffs state that the board of appeals did not have the authority to revoke their tax-exempt status and acted on its own – sua sponte – in doing so.
“… defendant lacked the power or authority to sua sponte review the tax-exempt status,” the filings said. “The Warren County Board of Assessment Appeals sua sponte and without any action by the relevant taxing authorities… revoked… tax exempt status.”
The change was not due to any of several accepted reasons for a reevaluation of tax-exempt status, according to the filings, “county-wide reassessment, a subdivision and conveyance of… properties, any improvement to… properties, or any change in usage of… properties.”
The plaintiffs have asked that the revocations be overturned.
A summary judgment in favor of the plaintiffs would return their tax-exempt status and eliminate the need for a trial.