The ad valorem tax upon the stocks, accounts, and equipment may be assessed and collected in like manner as state and county merchant's ad valorem tax is assessed upon the same property. It is the duty of the county assessor of property and the comptroller of the treasury to prepare a separate assessment book or roll showing real, personal and mixed property assessable by the county assessor of property or the comptroller of the treasury lying within the limits of the city.
Structure 2021 Tennessee Code
Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter
§ 6-22-101. Duties of Finance Director
§ 6-22-102. Taxes and Assessments Under Department of Finance
§ 6-22-103. Property and Privileges Taxable
§ 6-22-105. Certification of Assessments
§ 6-22-108. Effective Date of Levy
§ 6-22-109. Extension of Levy on Tax Books
§ 6-22-114. Sale of Real Property for Delinquency
§ 6-22-115. Complaints in Chancery to Collect Special Assessments
§ 6-22-122. Budget Estimate Submitted to Commissioners
§ 6-22-125. Reversion of Appropriations to General Fund
§ 6-22-128. Certification of Availability of Funds to Meet Contract Obligations