0600-11-.14
Maintenance
Cite as Tenn. Comp. R. & Regs. 0600-11-.14
Unlike other types of real property, mineral properties are subject to depletion, which may cause the value
of a parcel to diminish each year as reserves are extracted. Conversely, it is also possible for the mineral
value of a parcel to increase due to market conditions, technological advances, and the discovery of
additional reserves. Such factors necessitate the annual review of mineral assessments by Assessors.