Discovery

(1) As a minimum, the following sources shall be used in order to discover potential commercial and industrial personal property taxpayers: (a) Either a business license listing (which may be obtained from the county clerk) or a sales tax registrant listing (which may be obtained from the Sales and Use Tax Division of the Tennessee Department of Revenue); (b) The commercial and industrial real property assessment roll; (c) Personal knowledge. (2) The following additional sources are recommended for use whenever possible for the discovery of businesses: ASSESSMENT OF COMMERCIAL AND INDUSTRIAL CHAPTER 0600-05 TANGIBLE PERSONAL PROPERTY (a) Field visits; (b) Internet; (c) New construction; (d) Media news and advertising; (e) City directory; (f) Local business directory; (g) Chamber of commerce; (h) Building permits and electrical inspections; (i) Commercial vehicle license plates; (j) Uniform commercial code filings; (k) Any other pertinent sources.