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10 chapters · 1,236 sections in this title.
Tenn. Code Ann. § 67-5-1325 Distributable and localized property
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(a) The franchises, intangible property, and personal property, within the state, but having no actual situs therein, of each company to be assessed under this part, and, in addition thereto:(1) The roadbed and rolling stock of railroad companies;(2) Poles and lines of telephone,…
Tenn. Code Ann. § 67-5-1326 Preservation of records
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It is the duty of the comptroller of the treasury to preserve and maintain the records used by the comptroller of the treasury in these assessments for a period of not less than seven (7) years. These records shall be public records, subject to inspection by the taxpayer under re…
Tenn. Code Ann. § 67-5-1327 Date of completion of assessments — Hearing of exceptions — Filing with state board
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(a) On or before the first Monday in August, assessments shall be completed and the comptroller of the treasury shall send a notice of assessment to each company assessable under this part. (b) Within ten (10) days from the first Monday in August, any owner, or user, the state or…
Tenn. Code Ann. § 67-5-1328 Review of assessments by state board
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(a) (1) The state board of equalization shall proceed to examine such assessments as made by the comptroller of the treasury, and is authorized to increase or diminish the valuation placed upon any property valued by the comptroller of the treasury, and is further authorized to r…
