Opinion ID: 2452179
Heading Depth: 1
Heading Rank: 17

Heading: Special Master Proceedings

Text: The case before the Special Master progressed essentially the same as a trial court case although there were no pleadings. The parties divided into two groups, one that advocated that § 1504 authorizes the practice of law by non-attorneys and is unconstitutional (the Proponents) and the other that advocated that § 1504 does not authorize the practice of law and is not unconstitutional (the Opponents). The initiative for the Proponents was taken by a Memphis law firm that assists taxpayers in appeals for a fee. The initiative for the Opponents was taken by registered agents and by corporations that use employees to assist in appraisal appeals. Several interested parties were not represented. No one appeared on behalf of residential taxpayers. No one appeared on behalf of unincorporated business taxpayers. No one appeared on behalf of unincorporated associations. No one appeared on behalf of taxing authorities. The two bar associations that filed appearances in the Supreme Court did not participate. An evidentiary hearing was held in Nashville on April 4-6, 1994. Among the witnesses who testified were attorneys who assist taxpayers, registered agents, the Executive Director of the State Board of Equalization, an administrative law judge for the Board, a charter member of the Board's Assessment Appeals Commission, assessors or their deputies from Davidson, Hamilton, and Knox Counties, and a representative of the Shelby County Board of Equalization. Fifty eight exhibits were introduced. Excellent briefs were filed.