Tennessee · Statutes
Chapter 5
268 sections
268 sections
- Tenn. Code Ann. § 67-5-101Property subject to tax generally
- Tenn. Code Ann. § 67-5-102Taxation by county
- Tenn. Code Ann. § 67-5-103Taxation by municipality
- Tenn. Code Ann. § 67-5-104Locality does not meet municipality requirements
- Tenn. Code Ann. § 67-5-105Chapter definitions
- Tenn. Code Ann. § 67-5-201Real property transferred between exempt and nonexempt personsRepealed
- Tenn. Code Ann. § 67-5-202Trust estates
- Tenn. Code Ann. § 67-5-203Government property
- Tenn. Code Ann. § 67-5-204Public ways
- Tenn. Code Ann. § 67-5-205Government bonds and notes
- Tenn. Code Ann. § 67-5-206Housing authorities
- Tenn. Code Ann. § 67-5-207Religious, charitable, scientific, educational institutions
- Tenn. Code Ann. § 67-5-208Recycling waste products
- Tenn. Code Ann. § 67-5-209Private act hospital authorities
- Tenn. Code Ann. § 67-5-210Real property owned and used by nonprofit economic or charitable development organization - Requirements
- Tenn. Code Ann. § 67-5-211Charter or contract exemptions
- Tenn. Code Ann. § 67-5-212Religious, charitable, scientific, educational institutions - Assessment Act
- Tenn. Code Ann. § 67-5-213Property of certain educational institutions
- Tenn. Code Ann. § 67-5-214Cemeteries and monuments
- Tenn. Code Ann. § 67-5-215Personal bank accounts and other personal property
- Tenn. Code Ann. § 67-5-216Growing crops - Livestock and poultry - "Aged whiskey barrel" defined
- Tenn. Code Ann. § 67-5-217Property in transit
- Tenn. Code Ann. § 67-5-218Historic properties
- Tenn. Code Ann. § 67-5-219Airport runways and aprons
- Tenn. Code Ann. § 67-5-220Property held in foreign trade zone
- Tenn. Code Ann. § 67-5-221Property owned by a charitable organization for low-income housing
- Tenn. Code Ann. § 67-5-222Historic properties owned by charitable institutions
- Tenn. Code Ann. § 67-5-223Community and performing arts
- Tenn. Code Ann. § 67-5-224Exemption for charitable or nonprofit organizations engaged in economic development
- Tenn. Code Ann. § 67-5-225Family wellness center exemption
- Tenn. Code Ann. § 67-5-226Museum exemption
- Tenn. Code Ann. § 67-5-227Property used for educational programs
- Tenn. Code Ann. § 67-5-301Deputies authorized
- Tenn. Code Ann. § 67-5-302Filing and preservation of oaths
- Tenn. Code Ann. § 67-5-303Obtaining evidence
- Tenn. Code Ann. § 67-5-304Reports to local and state boards of equalization
- Tenn. Code Ann. § 67-5-305Failure to perform - Proceedings against assessor
- Tenn. Code Ann. § 67-5-306Fines and penalties
- Tenn. Code Ann. § 67-5-307Informal review of assessments
- Tenn. Code Ann. § 67-5-401Availability for local use
- Tenn. Code Ann. § 67-5-402Confidentiality of information
- Tenn. Code Ann. § 67-5-501Definitions
- Tenn. Code Ann. § 67-5-502Place and function of assessment
- Tenn. Code Ann. § 67-5-503Classification
- Tenn. Code Ann. § 67-5-504Assessment date
- Tenn. Code Ann. § 67-5-505Forms, schedules, rules
- Tenn. Code Ann. § 67-5-506Assistance of state officials
- Tenn. Code Ann. § 67-5-507Contracts for advice
- Tenn. Code Ann. § 67-5-508Records and notice of assessment
- Tenn. Code Ann. § 67-5-509Errors - Correction of assessments
- Tenn. Code Ann. § 67-5-510Establishment of county tax rate
- Tenn. Code Ann. § 67-5-511Fiduciaries' returns
- Tenn. Code Ann. § 67-5-512New counties
- Tenn. Code Ann. § 67-5-513Sale or termination of business
- Tenn. Code Ann. § 67-5-514Telecommunications tower properties
- Tenn. Code Ann. § 67-5-515Assessment of operating property of municipal or similar provider of broadband services
- Tenn. Code Ann. § 67-5-516Collection procedures for C-PACER program
- Tenn. Code Ann. § 67-5-517Use of term "unlisted" in ownership field of online searchable database of property
- Tenn. Code Ann. § 67-5-601General policy - Legislative findings
- Tenn. Code Ann. § 67-5-602Assessment guided by manuals - Factors for consideration
- Tenn. Code Ann. § 67-5-603Property damage - Improvements to property
- Tenn. Code Ann. § 67-5-604Pollution control facilities
- Tenn. Code Ann. § 67-5-605Assessment of leasehold
- Tenn. Code Ann. § 67-5-606Proration of commercial and industrial property damaged by disaster
- Tenn. Code Ann. § 67-5-607Emergency response frameworks - Joint preliminary damage assessments - Rights of assessors of property
- Tenn. Code Ann. § 67-5-701Administrative provisions - Appropriations
- Tenn. Code Ann. § 67-5-702Elderly low-income homeowners
- Tenn. Code Ann. § 67-5-703Disabled homeowners
- Tenn. Code Ann. § 67-5-704Disabled veteran's residence
- Tenn. Code Ann. § 67-5-705Property Tax Freeze Act
- Tenn. Code Ann. § 67-5-801Classification and rate of assessment
- Tenn. Code Ann. § 67-5-802Mobile homes
- Tenn. Code Ann. § 67-5-803Tract lying partly outside taxing district
- Tenn. Code Ann. § 67-5-804Assessor's records for each taxable parcel - Identification and registration of mineral interests
- Tenn. Code Ann. § 67-5-805Rules for describing real property
- Tenn. Code Ann. § 67-5-806Use of property maps - Revision of property maps
- Tenn. Code Ann. § 67-5-807Preparation and delivery of tax rolls or books
- Tenn. Code Ann. § 67-5-808Metropolitan governments - Tax rolls
- Tenn. Code Ann. § 67-5-809Mineral interests - Back assessments - Location
- Tenn. Code Ann. § 67-5-901Classification and rate of assessment - Leased property
- Tenn. Code Ann. § 67-5-902Schedules generally
- Tenn. Code Ann. § 67-5-903Schedules - Property used for business, professions, manufacturing
- Tenn. Code Ann. § 67-5-904Schedules - Leased property
- Tenn. Code Ann. § 67-5-905Schedules - Tangible personal property subject to section 67-5-904
- Tenn. Code Ann. § 67-5-1001Short title
- Tenn. Code Ann. § 67-5-1002Legislative findings
- Tenn. Code Ann. § 67-5-1003Policy of state
- Tenn. Code Ann. § 67-5-1004Definitions
- Tenn. Code Ann. § 67-5-1005Classification of agricultural land
- Tenn. Code Ann. § 67-5-1006Classification of forest land
- Tenn. Code Ann. § 67-5-1007Classification of open space
- Tenn. Code Ann. § 67-5-1008Present use valuation - Capitalization of income method - Rollback taxes - Involuntary conversion of use
- Tenn. Code Ann. § 67-5-1009Assessment of open space easement - Basis of classification
- Tenn. Code Ann. § 67-5-1010Noncompliance by assessor
- Tenn. Code Ann. § 67-5-1011Land classified prior to July 1, 1984 - Classification change in certain counties
- Tenn. Code Ann. § 67-5-1012Change in classification of land - Referendum
- Tenn. Code Ann. § 67-5-1201Property and stock taxable
- Tenn. Code Ann. § 67-5-1202Place of assessment
- Tenn. Code Ann. § 67-5-1203Determination of value
- Tenn. Code Ann. § 67-5-1204New insurance companies - Application