A request by members of the University of Tennessee at Martin Alpha Gamma Rho fraternity for a refund of "overpaid" property taxes was heard by Weakley County commissioners Tuesday night, but the request was met with silence.

No action was taken and commissioners did not discuss the matter.

The fraternity's request follows about four years of administrative and judicial opposition to a 1998 property tax increase that bumped the fraternity into a commercial tax bracket.

The Weakley County Chancery Court ruled late last year in favor of the fraternity and the state has decided not to appeal the ruling. As such, the fraternity has requested a refund -- totaling roughly $50,000 in overpaid property taxes -- from the city of Martin and Weakley County.

AGR has requested each entity to consider refunding the taxes that were "incorrectly" charged to the fraternity for its property at 225 University St. in Martin.

Martin city officials declined earlier this month to consider the refund, opting to wait to see the Weakley County Commission's response.

The dispute began when, in 1998, the fraternity was notified by the county’s property assessor, David Tuck, that its University Street property would begin to be assessed at commercial property tax rates - a change that constituted a 60 percent increase in the amount of taxes to be paid and treated the property as though it were a for-profit motel.

"We felt this was inappropriate and requested reconsideration of this decision," a letter from the fraternity to commissioners and Martin board members reads.

"The AGR Building Corp. is the entity that owns the real property used by the fraternity. It is organized as a nonprofit organization for income tax purposes, as its only function is to provide housing for the undergraduate AGR fraternity. Its only source of revenue is the rent received from the AGR fraternity and it receives just enough rent to cover debt service and the cost of maintaining the house.

"Initially, the AGR Building Corp. was not subject to paying property taxes. Then in the 1970s, the property began to be assessed at residential tax rates. In 1998, we received notification that the property would begin to be assessed at the commercial property rates," the letter reads.

The fraternity pursued administrative appeals. After exhausting those, the fraternity filed a lawsuit in Weakley County Chancery Court. In August, the court ruled in favor of the fraternity, saying it is a "nonprofit corporation that is exempt from federal income taxations" and designated the fraternity as a "professional fraternity, open only to men pursuing collegiate courses in agriculture or related subjects."

The state of Tennessee has elected not to appeal the case, which means the ruling of the Weakley County Chancery Court will stand.

"For the past five years, while this matter has been under appeal, we have paid property taxes at the commercial tax rate. Under the law and regulations of the State of Tennessee, now that the appeal has been settled, we are due the return of the property taxes paid from the time the appeal was begun. This matter is what you will consider at your January meeting," the letter reads.

Martin board members were presented with the request at the city's recent informal board meeting, but the issue was not discussed at the city's formal meeting the following week. Board members said they would wait to see what action the county takes on the matter before considering the request.