0600-11-.12
Valuation And Subclassification Of Inactive Indicated Mineral
Cite as Tenn. Comp. R. & Regs. 0600-11-.12
RESERVES.
(1)
Mineral reserves that cannot be reliably measured have no contributory value for property tax
purposes.
(2)
Parcels with inactive indicated mineral reserves should be valued and subclassified without
consideration of any mineral reserves.