Joseph Heintz v. Tennessee State Board of Equalization

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.