reglab/housing_qa huggingface dataset:
TN Code § 67-5-1205 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 12 - Classification and Assessment — Insurance Companies|§ 67-5-1205. Elements Included in Valuation of Stock

  The value of the corporate property and capital stock of each company subject to this part shall be construed as including all the tangible and intangible value of such company.   The assessment and taxation of such corporate property and capital stock under this part shall be in lieu of the taxation of the income derived from such corporate property and capital stock and of the assessment and taxation of the shares of stock of such company as the personal property of its stockholders.   No person shall be taxed on the income derived from any stock which constitutes a part of the capital stock of any insurance company which is itself subject to this part or which has a wholly-owned subsidiary which is subject to this part.
TN Code § 67-5-1207 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 12 - Classification and Assessment — Insurance Companies|§ 67-5-1207. Minimum Assessment

 In no event shall the assessment of the balance of the corporate property and capital stock of any company under § 67-5-1203(b), in any year up to and including the year 1980, be less than the assessment of the shares of stock of such company for the year 1967, under this part, or, in the case of a corporation which is the continuing corporation resulting from a merger or consolidation, less than the aggregate assessment of the shares of stock of all its predecessor corporations for the year 1967, under this part.
TN Code § 67-5-1208 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 12 - Classification and Assessment — Insurance Companies|§ 67-5-1208. Nonseverability

 If any provision of this part and the 1968 amendments to §§ 67-5-1101 [repealed] and 67-2-104 or the application thereof to any person or circumstance is held invalid, such provision shall not be severable from this part and the 1968 amendments to §§ 67-5-1101 [repealed] and 67-2-104 and the whole of such provisions shall fail and be inoperative.
TN Code § 67-5-1209 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 12 - Classification and Assessment — Insurance Companies|§ 67-5-1209. Application of Part to Pure Captive Insurance Company

 The tax levied by this part shall not apply to the balance of the corporate property and capital stock, otherwise subject to valuation and assessment under §§ 67-5-1202(2) and 67-5-1203(b), of any pure captive insurance company, as defined in § 56-13-102 or of any entity operating in a similar manner to a pure captive insurance company such that fifty-one percent (51%) or more of its direct written premium revenue is from an affiliated company, as defined in § 56-13-102, or an associated company, as defined in § 56-13-102.
TN Code § 67-5-1303 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1303. Schedules Generally

  It is the duty of the owners of property mentioned in § 67-5-1301, within the state, to annually file with the comptroller of the treasury on or before April 1, under oath, schedules and statements giving the following information concerning all properties owned or leased by such owners:  The name of the company, its nature, whether a person, association, copartnership, corporation, or syndicate, and the state or country under whose laws it is organized;   The location of its principal place of business, the post office address of the president, general manager, or executive officer or officers;   The name and post office address of the chief officer or managing agent of the company in Tennessee;   The gross revenue and net operating income of its business as a whole and of its business done within the state, and operating expenses for the preceding fiscal year;   The total capital stock, number of shares issued or outstanding, the par face value thereof, and in case no shares of stock are issued, in what manner its capital is divided and holdings evidenced;   The market value and average market value of the shares of stock on January 1 next preceding, or if the stock or capital have no market value, then the actual value;   The real estate, buildings, machinery, fixtures, appliances, and personal property owned or leased by the company which is actually located within this state, the actual cost and value thereof and the counties and municipalities in which the same are located;   Real estate, together with the permanent improvements thereon, situated inside of the state and not directly used in the conduct of the business within the state, the purpose for which it is used, its value and the sum at which it is assessed for taxation in the locality where situated;   The bonded indebtedness and the market value thereof, if it has such, otherwise its actual value; and   The class and use of all nonoperating property and the value thereof, and the counties and municipalities in which same is located.     In addition to the foregoing information to be given by each owner of property assessable under this chapter, the statement shall contain information as set out in §§ 67-5-1304 — 67-5-1315 and other information as determined by the comptroller of the treasury.
TN Code § 67-5-1304 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1304. Railroad Companies

   In addition to the information required by § 67-5-1303, the schedules and statements submitted by railroad companies shall include the length in miles of their entire roadbeds, switches and sidetracks, and the value of the whole, showing the number of miles and value thereof within the state, and within each county and each incorporated town thereof, the number of cars, their classes and value, the number of engines and their value, the location and description and value of all depot buildings, warehouses, and other real estate and where located, and all real and personal property belonging or leased to the company not above enumerated and its value.   Statements shall also contain information showing the names and places of business of all private car line companies which are operating cars or having cars hauled under lease or contract, over its tracks in this state, the nature and substance of the contract of the railroad companies with each of the private car line companies and, in each instance, the compensation annually received or paid under contract with such private car companies, the number of cars of such companies used during the calendar year, and the number of miles such cars made over its system during the calendar year, both in and outside of the state.      In assessing the properties of railroad companies, the comptroller of the treasury shall require the company to itemize all of the properties within this state, tangible and intangible, distributable and localized, and set out the value of each item, including, but not limited to, the following:  Length, location, description, and value of main line track;   The number and description of locomotives and their value;   The number of cars, their classes and value, and all other rolling stock;   Description and value of franchises, intangible property, and personal property within the state;   Description, location, quality, and value of all land not used for roadbed; and   Description, location, and value of all depot buildings, warehouses, and other structures on real estate.     Nothing contained in this subsection (b) shall be construed as changing or affecting the classification of distributable and localized property as otherwise defined in this code.
TN Code § 67-5-1305 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1305. Freight or Private Car Companies

  In addition to the information required by § 67-5-1303, the schedules and statements submitted by freight or private car companies shall include:  The total length of main lines of all the railroads over which the cars are run;   The total length of so much of the main lines of the railroad over which the same are run as is outside of this state;   The length of lines of the railroad companies over which the cars are run within each of the counties and municipalities within the state;   The number and class and value thereof;   The mileage of all cars during the preceding year; and   Such other information as may be required by the comptroller of the treasury.     This part shall not apply to corporations, organized under the laws of Tennessee whose principal business is the manufacture of products of the soil of Tennessee and who for the transportation alone of such products furnish their own cars.
TN Code § 67-5-1306 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1306. Express Companies

 In addition to the information required by § 67-5-1303, the schedules and statements submitted by express companies shall include:   The total length of lines or routes over which they transport merchandise, freight, or express;   The total length of such lines or routes as are outside of this state;   The length of such lines or routes within each of the counties or incorporated towns in this state;   The names of the railroad companies and mileage of each over which such express is transported;   The gross receipts, including all sums earned and charged for business done within the state, in connection with other companies; and   The amount actually paid by such express companies within the year mentioned to the railroad companies of the state for the transportation of its freight and express, within and without the state, showing the amount paid to each railroad.
TN Code § 67-5-1307 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1307. Streetcar and Interurban Companies

 In addition to the information required by § 67-5-1303, the schedules and statements submitted by streetcar and interurban railroad companies shall include the length in miles of the entire roadbeds, switches, and sidetracks, number of miles in each county and each incorporated town, the value of the whole, number of cars, their classes and value, the location and description and value of all car sheds, transfer stations, power houses, and other real estate, showing the county or incorporated town within which such real estate or other property is located, together with its value.
TN Code § 67-5-1308 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1308. Motor Bus and Truck Companies

 In addition to the information required by § 67-5-1303, the schedules and statements submitted by motor bus and/or truck companies domiciled in this state and/or owning or leasing real or personal property, including those owner operators who operate under such motor bus and/or truck company's motor carrier authority, located in this state, shall include:   The number of vehicles, their class and/or kind, the cost and value of each vehicle owned and/or operated by, including those owner operators who operate under such motor bus and/or truck company's motor carrier authority, any such motor carrier;   The total number of vehicle miles operated by any such motor carrier, together with the total number of vehicle miles and route miles operated within this state during the prior calendar year; and   The location and description of all buildings, land, materials and supplies, tools and equipment, furniture, motor vehicles operated exclusively within any one (1) county or incorporated municipality, and other personal property, showing the cost and value of all such property, separately set forth to show same within and outside this state.
TN Code § 67-5-1309 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1309. Pipeline Companies

 In addition to the information required by § 67-5-1303, the schedules and statements submitted by pipeline companies, which means companies owning a pipeline or pipelines, whether such pipelines be used for the transmission of oil, gas, or whatever, shall include the length, size, and value of lines, the number and capacity of tanks, showing the county and incorporated towns within which the same are located; and the location, value, and description of all other property, real and personal, in this state.
TN Code § 67-5-1310 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 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 schedules and statements submitted by telephone, radio common carrier, telephone cooperative, cellular or wireless telecommunication and telecommunication tower companies shall include:   The number of single conductor miles of wire, aerial cable, underground and buried cable, other cable in the company's entire system, and the number of single conductor miles of the same within this state and in each county and incorporated town;   The total number of stations in the company's entire system and the number in this state;   The total number of poles in the company's entire system, and the number in this state;   The gross investment in each of the above types of property in the system and the gross investment in each in this state; and   The location, description and value of all other property, real and personal, in this state.
TN Code § 67-5-1311 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1311. Gas, Water, and Sewerage Companies

 In addition to the information required by § 67-5-1303, the schedules and statements submitted by gas, water, and sewerage companies shall include all its property, real and personal, setting forth therein the length in miles of the entire system of mains, conduits, number of services, governors, meters, and transformers in each incorporated town and county, together with the value of the whole, the capital stock, gross receipts from business in this state, during the preceding fiscal year, and the gross receipts from all sources, and the location, value, and description of all other property, real and personal, in this state.
TN Code § 67-5-1312 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1312. Power Companies

 In addition to the information required by § 67-5-1303, the schedules and statements submitted by power companies shall include all its property, real and personal, setting forth also the length in miles of the entire lines of wires of its entire property; and showing how many miles there are in this state, and in each incorporated town and county, together with the value of the whole, the location, description of all towers, and all other property, real and personal, in this state.
TN Code § 67-5-1313 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1313. Electric Light Companies and Electric Cooperatives

 In addition to the information required by § 67-5-1303, the schedules and statements submitted by electric light companies and electric cooperatives, not municipally owned, shall include:   The number of miles of poles and wires of its entire system, the nature of its wire system and the number of miles inside and outside the corporate limits of the city or town in which its property is located;   The total number of transformers owned by the company, their location and their value;   The description and location of all of its property, real and personal; and   The gross income of the company from its operation and from all other sources and its operating expenses, which operating expenses are to be set out in detail.
TN Code § 67-5-1314 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1314. Commercial Air Carrier Companies

 In addition to the information required by § 67-5-1303, the schedules and statements submitted by commercial air carrier companies which are assessed by the comptroller of the treasury shall include:   The number, type, kind, and cost of all aircraft owned and/or used by the company;   All machinery, tools, equipment, and all real and personal property owned and/or used by the company; and   The gross revenue, passengers, takeoffs, landings, franchised routes, and ground hours in the system and the state.
TN Code § 67-5-1315 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1315. Water Transportation Carrier Companies

 In addition to the information required by § 67-5-1303, the schedules and statements submitted by water transportation carrier companies which are assessed by the comptroller of the treasury shall include:   The number, type, kind, and cost of all barges, tugs and other equipment used by the company;   The gross revenue, tons originated and terminated, and tons hauled in the system and the state; and   The location, cost and value, and the description of all property, real and personal, operating within, from, or through this state.
TN Code § 67-5-1316 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1316. Filing of Return

 Every taxpayer liable for the assessment imposed by this part shall file with the comptroller of the treasury on such form as the comptroller of the treasury may prescribe an accurate and complete return, signed by the taxpayer, or the taxpayer's president or other company official under penalty of perjury. The comptroller of the treasury shall have the authority to require additional information to be filed. The comptroller of the treasury, in the comptroller's discretion, may establish a program which will allow for the required information to be filed electronically.
TN Code § 67-5-1317 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1317. Failure to File Schedules

 The owner of any property refusing or failing to file any schedule or statement required by this part shall be deemed to have waived the mode and manner of ascertaining the value of such property, and of the distribution or allocation by the comptroller of the treasury of such valuation or assessment to the various counties and municipalities of this state for the purposes of county and municipal taxation, and shall not be permitted to be heard in opposition to the valuation fixed upon such property by the comptroller of the treasury, nor in opposition to the distribution or allocation of same by the comptroller of the treasury to the various counties and municipalities for the purposes aforementioned; and may, at the discretion of the comptroller of the treasury, in addition, be liable to a penalty of one hundred dollars ($100) for each and every day which such owner is delinquent in filing such statement or schedule.
TN Code § 67-5-1318 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1318. Collection of Penalty

 It is the duty of the attorney general and reporter, upon the request of the comptroller of the treasury, to sue for and collect the penalty provided for in § 67-5-1317 before any court of competent jurisdiction in the same manner as any other debt, penalty, or forfeiture is now collected by law.
TN Code § 67-5-1319 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1319. Additional Information Required by Comptroller of the Treasury — Access to Records

  The comptroller of the treasury shall require, in addition to the schedules and statements above referred to, such additional information and take such additional evidence as to the value of any property to be assessed by the comptroller of the treasury as may be deemed proper. The additional information and evidence as it pertains to the assessment of personal property shall be confidential pursuant to § 67-5-402.   Such additional evidence shall be reduced to writing, and the opportunity shall be afforded, if desired, to the owner to submit additional evidence or counterevidence to that required by the comptroller of the treasury. The records of the comptroller of the treasury shall at all times be open to inspection of the owner or owners of any property assessable under this part.
TN Code § 67-5-1320 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1320. Power of Comptroller of the Treasury to Obtain Evidence

 To ascertain any of the foregoing facts, the comptroller of the treasury is hereby vested with the power to summon any person, call for any books, administer oaths, examine any such person or books touching any matters deemed necessary to enable comptroller of the treasury to arrive at the correct value of such property, and may issue summons to any county to be executed by the sheriff of such county.
TN Code § 67-5-1321 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1321. False Testimony — Disobedience of Summons

  Any person called on to testify commits perjury if that person testifies falsely.   Any person failing to attend when summoned commits a Class C misdemeanor.