If a court determines that a government action has resulted in an unconstitutional taking in Tennessee, the effect on the valuation of such property shall be taken into account in determining the value of the property for property tax purposes under title 67, chapter 5, part 6.
Structure 2021 Tennessee Code
Title 12 - Public Property, Printing and Contracts
Chapter 1 - Acquisition of Property
Part 2 - Government Taking of Private Property
§ 12-1-203. Guidelines for Avoiding Unconstitutional Takings
§ 12-1-204. Effect of Taking on Property Valuation