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Part 1 - Levy of Tax
§ 67-5-101. Property Subject to Tax Generally - All property, real and personal, shall be assessed for taxation...
§ 67-5-102. Taxation by County - Code 1858, § 490; Shan., § 650; Acts 1931 (1st...
§ 67-5-104. Locality Does Not Meet Municipality Requirements - If, after July 1, 1998, a locality is deemed by...
§ 67-5-105. Chapter Definitions - As used in this chapter:
Part 2 - Exemptions
§ 67-5-202. Trust Estates - Every trust estate shall be entitled to the same exemption...
§ 67-5-204. Public Ways - All roads, streets, alleys, and promenades where legally dedicated and...
§ 67-5-209. Private Act Hospital Authorities - In addition to all rights and powers granted to a...
§ 67-5-217. Property in Transit - shall be deemed not to have acquired a situs in...
§ 67-5-219. Airport Runways and Aprons - There is exempt from the property tax so much of...
§ 67-5-220. Property Held in Foreign Trade Zone - Tangible personal property imported from outside of the United States...
Part 3 - Assessors and Equalizers Generally
§ 67-5-301. Deputies Authorized - Counties, cities and towns are authorized to employ deputy assessors...
§ 67-5-302. Filing and Preservation of Oaths - The clerk of each county shall keep and preserve the...
§ 67-5-304. Reports to Local and State Boards of Equalization - I, , assessor of the county (city) of , state...
§ 67-5-307. Informal Review of Assessments - Assessors may provide taxpayers with an informal review of assessments...
Part 4 - State Tax Records -
Part 5 - Classification and Assessment — Miscellaneous Provisions
§ 67-5-501. Definitions - For purposes of classification and assessment of property:
§ 67-5-506. Assistance of State Officials - It is the duty of the chief mine inspector, the...
§ 67-5-510. Establishment of County Tax Rate - It is the duty of the county legislative bodies, on...
§ 67-5-512. New Counties - The assessments made by the county assessor or the district...
§ 67-5-514. Telecommunications Tower Properties - If owned by a public utility company, telecommunications tower properties...
§ 67-5-515. Assessment of Operating Property of Municipal or Similar Provider of Broadband Services - Beginning on January 1, 2023, the operating property of a...
Part 6 - Classification and Assessment — Valuation
§ 67-5-605. Assessment of Leasehold - Leasehold interests assessable under § 67-5-502 shall be valued by...
Part 7 - Classification and Assessment — Tax Relief -
Part 8 - Classification and Assessment — Real Property
§ 67-5-803. Tract Lying Partly Outside Taxing District - When assessing for public taxes any tract of land lying...
Part 9 - Classification and Assessment — Tangible Personal Property
§ 67-5-903. Schedules — Property Used for Business, Professions, Manufacturing - GROUP 1A — Vehicles (five-year life) Year Cost on File...
Part 10 - Classification and Assessment — Agricultural, Forest and Open Space Land Act of 1976
§ 67-5-1001. Short Title - Sections 11-14-201, 11-15-107, 11-15-108, and this part shall be known...
§ 67-5-1002. Legislative Findings - The general assembly finds that:
§ 67-5-1003. Policy of State - The general assembly declares that it is the policy of...
§ 67-5-1004. Definitions - As used in §§ 11-14-201, 11-15-107, 11-15-108, and this part,...
§ 67-5-1010. Noncompliance by Assessor - In the event that any assessor of property fails to...
§ 67-5-1011. Land Classified Prior to July 1, 1984 — Classification Change in Certain Counties - In counties having a population according to the 1980 federal...
Part 12 - Classification and Assessment — Insurance Companies
§ 67-5-1201. Property and Stock Taxable - The corporate property and capital stock employed in Tennessee of...
§ 67-5-1202. Place of Assessment - The corporate property and capital stock referred to in §...
§ 67-5-1203. Determination of Value - and the remainder shall constitute the value of the balance...
§ 67-5-1207. Minimum Assessment - In no event shall the assessment of the balance of...
§ 67-5-1208. Nonseverability - If any provision of this part and the 1968 amendments...
§ 67-5-1209. Application of Part to Pure Captive Insurance Company - The tax levied by this part shall not apply to...
Part 13 - Classification and Assessment — Utilities and Carriers
§ 67-5-1306. Express Companies - In addition to the information required by § 67-5-1303, the...
§ 67-5-1307. Streetcar and Interurban Companies - In addition to the information required by § 67-5-1303, the...
§ 67-5-1308. Motor Bus and Truck Companies - In addition to the information required by § 67-5-1303, the...
§ 67-5-1309. Pipeline Companies - In addition to the information required by § 67-5-1303, the...
§ 67-5-1310. Telephone, Radio Common Carrier, Telephone Cooperative, and Cellular or Wireless Telecommunication and Telecommunications Tower Companies - In addition to the information required by § 67-5-1303, the...
§ 67-5-1311. Gas, Water, and Sewerage Companies - In addition to the information required by § 67-5-1303, the...
§ 67-5-1312. Power Companies - In addition to the information required by § 67-5-1303, the...
§ 67-5-1313. Electric Light Companies and Electric Cooperatives - In addition to the information required by § 67-5-1303, the...
§ 67-5-1314. Commercial Air Carrier Companies - In addition to the information required by § 67-5-1303, the...
§ 67-5-1315. Water Transportation Carrier Companies - In addition to the information required by § 67-5-1303, the...
§ 67-5-1316. Filing of Return - Every taxpayer liable for the assessment imposed by this part...
§ 67-5-1317. Failure to File Schedules - The owner of any property refusing or failing to file...
§ 67-5-1318. Collection of Penalty - It is the duty of the attorney general and reporter,...
§ 67-5-1320. Power of Comptroller of the Treasury to Obtain Evidence - To ascertain any of the foregoing facts, the comptroller of...
§ 67-5-1323. Distribution and Apportionment to County, Municipality, and Taxing District - Having allocated to this state its share of the unit...
§ 67-5-1324. Situs of Intangibles Apportioned to State - The proportionate share of the value of the intangible property...
§ 67-5-1325. Distributable and Localized Property - shall be known as distributable property.
§ 67-5-1326. Preservation of Records - It is the duty of the comptroller of the treasury...
§ 67-5-1332. Lien of Taxes — Delinquency - The taxes so assessed in behalf of counties, towns, and...
§ 67-5-1334. Collection of County and City Taxes - The taxes due to any county or city shall be...
Part 14 - Assessment Review — County Boards of Equalization
§ 67-5-1401. Failure of Taxpayer to Protest Assessment Before Board — Effect - If the taxpayer fails, neglects or refuses to appear before...
§ 67-5-1402. Duties of Board - The county board of equalization has and shall perform the...
§ 67-5-1405. Examination of Assessors by Board - It is the duty of the board to bring before...
§ 67-5-1408. Disposition of Complaints - Upon its consideration of any complaint or other information available,...
§ 67-5-1410. Certification of Assessments - Upon completion of its duties, the county board of equalization...
§ 67-5-1415. Proceedings by Board Against Assessors - It is the duty of the members of the county...
Part 15 - Assessment Review — State Board of Equalization
§ 67-5-1503. [reserved.] - In the event the complaints filed with the state board...
§ 67-5-1507. Evidence Obtained by Board Members - At any time the board or the assessment appeals commission,...
§ 67-5-1508. Information From Property Assessments Division - The board or the assessment appeals commission, if such has...
Part 16 - Periodic Reappraisal and Equalization
§ 67-5-1607. [reserved.] - In the event that in the year a reappraisal program...
§ 67-5-1609. Untimely Completion of Program — Notice — Extension of Reappraisal - Upon a determination by the county mayor that a reappraisal...
Part 17 - Certified Tax Rate
§ 67-5-1702. Levy in Excess of Certified Rate - No tax rate in excess of the certified tax rate...
§ 67-5-1705. Extended Reappraisal Programs — Applicability of Part - In the event of extension of completion of a reappraisal...
Part 18 - Collection
§ 67-5-1809. Refund of Property Taxes After Final Action - When a county has been ordered to make a refund...
Part 19 - Accounting and Settlement
§ 67-5-1901. Trustee's Bond - I do solemnly swear that I will faithfully collect and...
§ 67-5-1905. Credits to Trustee on Settlement With County - The trustee, on settlement of the trustee's accounts with the...
Part 20 - Delinquent Taxes
§ 67-5-2004. Collection by Garnishment - The officers to whom the delinquent lists are so delivered...
§ 67-5-2008. Payment of Tax After Return of Delinquent Tax List - From January 1 until February 1, and until the bill...
§ 67-5-2009. Record of Levies - The trustee shall keep a record of all levies made...
Part 21 - Tax Lien — Generally
§ 67-5-2102. Property Subject to Lien - Code 1858, § 555 (deriv. Acts 1803, ch. 3, §...
Part 22 - Tax Lien — Receivership
§ 67-5-2201. Part Definitions - As used in this part, unless the context otherwise requires:
§ 67-5-2203. Residence Not Subject to Receivership - This part does not apply to any property that is...
§ 67-5-2206. Compensation of Receiver - The receiver's compensation shall be fixed by the court in...
§ 67-5-2209. Distribution of Receivership Assets - The assets of the receivership shall be distributed for the...
§ 67-5-2210. Remedies Additional - The remedies provided for in this part shall be in...
Part 23 - Tax Lien — Protection of Timber
§ 67-5-2303. Equipment Subject to Lien - Any machinery or equipment used by those in lawful possession...
§ 67-5-2304. Enforcement of Liability - It is the duty of the county mayor, the trustee,...
§ 67-5-2305. Injunctions - The courts of law and equity in this state are...
§ 67-5-2306. Certificate of Nondelinquency - Any person cutting, severing, hauling or carrying away and sawing...
§ 67-5-2307. Remedies Cumulative - The remedies for the protection and collection of taxes on...
§ 67-5-2309. Liberal Construction - All of the provisions of this part are to be...
Part 24 - Tax Lien — Enforcement Generally
§ 67-5-2401. Notice of Intent to File Suit — Publication - You are advised that after February 1, additional penalties and...
§ 67-5-2402. Notice to Property Owner of Delinquency - IN ADDITION TO THIS AMOUNT, YOU OWE BACK TAXES. CONTACT...
§ 67-5-2403. List of Property Involved in Suits - Additionally, it is the duty of the clerk of any...
§ 67-5-2404. Delivery of Delinquent Tax List to Attorney — Appeals - not less than nor more than 3,765 5,200 6,600 6,700...
§ 67-5-2407. Credit to Trustee After Suit Filed - After the filing of such suits, the county trustee shall...
§ 67-5-2408. Lists and Records Delivered to Attorney - When suits have not been brought, the commissioner of revenue...
§ 67-5-2410. Penalties, Fees and Costs — Duties of Clerk - not less than nor more than 3,765 5,200 6,600 6,700...
§ 67-5-2414. Procedure Governing Suit - All such suits, whether brought in the chancery court or...
§ 67-5-2416. Reference and Master's Report - A reference may be taken in each case, and notice...
§ 67-5-2417. Receivership - In all cases, the courts in which such bills may...
§ 67-5-2419. Implementation of Decrees - The courts having jurisdiction of any delinquent tax proceeding are...
§ 67-5-2422. Authority to Establish Percentage to Be Applied as Compensation for Prosecution of Delinquent Taxes - The legislative body of every county having a charter form...
§ 67-5-2423. Certified Delinquent Tax Roll as Prima Facie Evidence of Property Tax - A delinquent tax roll, certified by the appropriate collecting official,...
Part 25 - Tax Lien — Sale of Property
§ 67-5-2501. Sale of Land Generally - not less than nor more than 3,765 5,200 6,600 6,700...
§ 67-5-2506. Sale of Land for County Taxes Only - not less than nor more than 3,765 5,200 6,600 6,700...
Part 27 - Redemption
§ 67-5-2701. Procedure for Redemption of Property - Subdivision (b)(2) is intended to: Additional ad valorem taxes, penalty,...
§ 67-5-2703. Applicability and Intent of § 21-1-205 - Section 21-1-205 is not applicable to property tax proceedings, tax...
Part 28 - Waiver
§ 67-5-2802. Real Property Taxes — Waiver of Penalties, Interest and Attorney Fees - All or any portion of penalty and interest and attorney...
§ 67-5-2803. No Authority to Waive, Compromise, Remit, Prorate, Apportion or Release Property Taxes, Penalty, Interest or Court Costs nor First Lien Securing Same - In order to promote equality and uniformity of taxation, except...