The story goes that in the 1960s, Holiday Inn founder Kemmons Wilson stopped by the Shelby County Board of Equalization office to discuss the appraisal of one of his hotels. Just before leaving, he slapped the back of young board employee Jerry Raymond Caruthers, who'd been helping him, and said, "Man, this would be a good business to get into," recalled Taylor Caruthers, Jerry's oldest son. Mr. Caruthers died Wednesday of natural causes at age 71, but not before having taken Wilson's advice, and then some. The real estate appraiser didn't just found a property tax consulting firm, Caruthers and Associates -- he was a pioneer in the field. But his biggest legacy extends far beyond his work for such clients as Belz Enterprises, Fogelman Properties, Kroger, In-Rel Properties, Highwoods Properties and the owner of Morgan Keegan Tower. Allies, rivals and observers credit Mr. Caruthers for being a driving force behind legislation that protected taxpayer rights. "Jerry Caruthers had his name on probably 90 percent of those bills that went through the legislature," said David Newsom, director of the Shelby County Board of Equalization. The University of Memphis graduate formed Tennessee Taxpayers Association in 1987, and became a force for taxpayer-friendly laws in the legislative halls of Nashville. "He was always prepared on his legislation," recalls former state Sen. Curtis Person Jr., who sponsored much of it. "He did a lot of research. He was tenacious. He was passionate about protecting the rights of taxpayers." For example, in 1999 Mr. Caruthers battled proposed legislation that would have made assessors offices less transparent. And as a result of Mr. Caruthers' battling, Tennessee taxpayers don't have to get a lawyer to advocate for them before boards of equalization. Tax lawyer David Scruggs recalled opposing Mr. Caruthers on that issue, arguing the law didn't allow non-lawyers to advocate for clients before such boards. "Jerry and I fought both on the same side and on opposite sides," Scruggs said. "I always respected his tenacity." Mr. Caruthers also owned a block of buildings on Madison, from Diana to Florence, on the west side of a Midtown landmark, Overton Square. The block includes the old Chicago Pizza Factory, which he opened in 1980, Taylor Caruthers said. Earlier in the 1970s, Mr. Caruthers established a nightspot where the pizza parlor would later be. He named it Sweet Caroline's, "after my mom," Taylor said. Visitation will be noon to 2 p.m. Saturday at Memorial Park Funeral Home with Paul Currie officiating the service. He leaves his wife of 50 years, Caroline Caruthers; another son, Kyle; his mother, Opal Caruthers; four grandchildren: Colby, Conner, Drew and Sara Eve; as well as daughters-in-law, Shari Caruthers and Suzanne Caruthers.In lieu of flowers, the family encourages donations to St. Jude Children's Research Hospital and the Memphis Humane Society.