in any way suggest that it is a payment in lieu of taxes. Instead, the dividend-based payment is calculated based on a percentage of the City’s equity or investment in the properties of the electric division. This sum is not in the nature of an ad valorem tax and is separate and distinct from tax equivalent payments calculated based on the value of the utility’s property. See Town of Middleton v. City of Bolivar, No. W2011-01592-COA-R3-CV, 2012 WL 2865960, at *18-24 (Tenn.Ct. App. July 13, 2012) (examining the distinction between PILOT payments and other types of fees). Accordingly, the City is not entitled to subtract the dividend based payment required by subsection 693(6) from the total tax equivalent payment made by MLGW prior to calculating Shelby County’s share. See id. at *23 (<HOLDING>). In summary, we agree with the trial court’s
holding that it was not an abuse of discretion to require a defendant to pay all back taxes holding that the gas laws mandate that pilots be in lieu of all state city and local taxes or charges did not bear on the utilitys authority to pay franchise fees that were not in the nature of property taxes and that the utility was required to pay both franchise fees and pilots holding that  charges should be given more precise content by taxes and fees  holding that taxes were a claim against the estate that had to be filed in probate court thus reversing an order requiring heirs to pay taxes on estate property because the district court did not have jurisdiction holding that permit fees imposed by statute were not taxes