58 chapters · 1,298 sections in this title.
Tenn. Code Ann. § 4-17-101 Legislative findings and intent
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The general assembly finds and declares that property tax incentives, resulting from legal ownership of valuable business or commercial properties by local governments or their agencies under various statutory programs, has served to promote economic development, but confusion an…
Tenn. Code Ann. § 4-17-102 Economic development agreement defined
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(1) As used in this chapter, unless the context otherwise requires:(1) “Economic development agreement” means an agreement between a private entity and local government agency that permits use of specified property of the local government or its agencies for business or commercia…
Tenn. Code Ann. § 4-17-103 Agreements — Writing — Submission — Approval — Late filing payment in lieu of tax
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All economic development agreements shall be reduced to writing and submitted to the chief executive officer of each jurisdiction in which the property is located and to the comptroller of the treasury, for review, but not approval. The agreement may be submitted in advance of it…
Tenn. Code Ann. § 4-17-104 Petitions to boards for adjudication of issues
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For purposes of establishing the taxable value, classification, or exempt status of property subject to an economic development agreement, the parties may petition the local and state boards of equalization for adjudication of such issues in the manner otherwise required by law f…