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10 chapters · 1,236 sections in this title.
Tenn. Code Ann. § 67-5-801 Classification and rate of assessment
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(a) For the purposes of taxation, all real property, except vacant or unused property or property held for use, shall be classified according to use and assessed as provided in this section:(1) Public Utility Property. Public utility property shall be assessed at fifty-five perce…
Tenn. Code Ann. § 67-5-802 Mobile homes
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(a) (1) Any movable structure and appurtenance that is attached to real property by virtue of being on a foundation, or being underpinned, or connected with any one (1) utility service, such as electricity, natural gas, water, or telephone, shall be assessed for tax purposes as r…
Tenn. Code Ann. § 67-5-803 Tract lying partly outside taxing district
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When assessing for public taxes any tract of land lying partly within the limits of a drainage district, special school district or other special taxing district, and partly outside the limits of such district, an assessor shall assess that part of such tract lying within the lim…
Tenn. Code Ann. § 67-5-804 Assessor's records for each taxable parcel — Identification and registration of mineral interests
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(a) For purposes of assessment of real property, each assessor shall keep a record for each parcel of taxable real property in the assessor's taxing jurisdiction, which shall show the following:(1) The description of the property;(2) The name of the true owner or owners, if known…
