reglab/housing_qa huggingface dataset:
TN Code § 67-5-225 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-225. Family Wellness Center Exemption

  Real and personal property used as a nonprofit family wellness center shall be exempt from property taxes as a charitable use of property, if the center is owned and operated as provided in this section. “Family wellness center” means real and personal property used to provide physical exercise opportunities for children and adults. The property must be owned by a nonprofit corporation that is a charitable institution that:  Has as its historic sole purpose the provision of programs promoting physical, mental, and spiritual health, on a holistic basis without emphasizing one over another;   Provides at least five (5) of the following eight (8) programs dedicated to the improvement of conditions in the community and to support for families:  Day care programs for preschool and school-aged children;   Team sports opportunities for youth and teens;   Leadership development for youth, teens, and adults;   Services for at-risk youth and teens;   Summer programs for at-risk and non-at-risk youth and teens;   Outreach and exercise programs for seniors;   Aquatic programs for all ages and skill levels; and   Services for disabled children and adults; and     Provides all programs and services to those of all ages, incomes and abilities under a fee structure that reasonably accommodates persons of limited means and, therefore, ensures that ability to pay is not a consideration. The corporation must further meet the requirements of subsection (b).     To qualify for exemption, the nonprofit corporation must first be exempt from federal income taxation as an exempt charitable organization under § 501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)), and any amendments thereto. In addition, the nonprofit corporation shall provide that:  The directors and officers shall serve without compensation beyond reasonable compensation for services performed;   The corporation is dedicated to and operated exclusively for nonprofit purposes;   No part of the income or the assets of the corporation shall be distributed to inure to the benefit of any individual; and   Upon liquidation or dissolution, all assets remaining after payment of the corporation's debts shall be conveyed or distributed only in accordance with the requirements applicable to a § 501(c)(3) corporation.     All claims for exemptions under this section are subject to § 67-5-212(b).   Nothing in this section shall prevent property of the corporation other than wellness centers from qualifying under other provisions of law.
TN Code § 67-5-226 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-226. Museum Exemption

  Subject to the applicable requirements of § 67-5-212, real and tangible personal property owned and used by an organization as a museum shall have a one hundred percent (100%) exemption from property taxation, if:  The organization owns the real property for which the exemption is sought;   The organization owning the property is exempted from the payment of federal income taxes by § 501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3));   The property is located within the limits of an incorporated municipality;   The exempt organization actually operates the museum;   The museum displays local, regional and state crafts and items of historical interest; and   The board members of the organization receive no compensation for their services.     Any owner of real or personal property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in § 67-5-212(b).    Notwithstanding § 67-5-212 or any other law to the contrary, real property and tangible personal property, owned or possessed by an organization and used exclusively by that organization for an educational museum, shall have a one-hundred-percent exemption from property taxation, if:  The educational museum is located upon land owned by state, county or municipal government, or an agency or entity thereof, including any municipal or regional airport authority;   The educational museum exhibits historic artifacts and other items of historical significance and instruction;   The educational museum is designated, by Tennessee law, as an official state repository and archive;   The organization is exempt from payment of federal income taxes pursuant to § 501(c)(3) of the Internal Revenue Code;   The organization's board members receive no compensation for serving on the board; and   The organization's employees and volunteers actually manage and perform the daily operations and programs of the educational museum.     Any organization claiming exemption under subdivision (c)(1) shall file an application for exemption with the state board of equalization, on the same form and in the same manner as prescribed in § 67-5-212(b).
TN Code § 67-5-227 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 2 - Exemptions|§ 67-5-227. Property Used for Educational Programs

  Subject to the requirements of § 67-5-212, tangible personal property owned and used by a nonprofit organization pursuant to the requirements of this section shall be eligible for property tax exemption as an educational use of property. To qualify for the exemption, the property shall be owned by a nonprofit corporation that:  Is exempt from federal income taxation as an exempt organization under § 501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3));   Has as its historic sole purpose the provision of programs that educate youth, teens, and adults about the Congressional Medal of Honor and its local and national recipients, including character development programs for youth in local schools and family development centers that are dedicated to teaching them about the six (6) character traits that the Medal of Honor recipients share, which are courage, commitment, sacrifice, patriotism, integrity, and citizenship;   Provides that the corporation's board members shall serve without compensation; and   Is dedicated to and operated exclusively for nonprofit purposes.     Any owner of tangible personal property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in § 67-5-212(b).
TN Code § 67-5-301 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 3 - Assessors and Equalizers Generally|§ 67-5-301. Deputies Authorized

 Counties, cities and towns are authorized to employ deputy assessors of property, in their discretion, to serve as assistants and advisors to the assessor of property in the assessment of taxes.
TN Code § 67-5-302 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 3 - Assessors and Equalizers Generally|§ 67-5-302. Filing and Preservation of Oaths

 The clerk of each county shall keep and preserve the oaths prescribed for assessors and deputies in paper, electronic, or digital format.
TN Code § 67-5-304 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 3 - Assessors and Equalizers Generally|§ 67-5-304. Reports to Local and State Boards of Equalization

  The assessor shall make a report of the assessor's assessments and shall make available to the local board of equalization all of the assessor's records pertaining to the area involved on or before the first day the board shall meet.   Each assessor, when making the report of assessments to the local board of equalization as provided in subsection (a), shall accompany the report with the following oath, which shall be taken and subscribed to before the county mayor, or in the county mayor's absence, before a notary public, viz:  I,  , assessor of the county (city) of  , state of Tennessee, do solemnly swear (or affirm) that I have assessed all taxable property, in the county (city) of  , as far as ascertainable, to the true owners thereof, and that I have determined the classification and assessed valuation of all taxable property as prescribed by law; and that I have faithfully discharged all my duties without fear, favor, or affection to the best of my knowledge and ability, so help me God.     It is the duty of each assessor to compile a report listing the total of all assessments prepared by the assessor's office in such manner and on such forms as may be required by the state board of equalization.   [Deleted by 2019 amendment.]
TN Code § 67-5-306 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 3 - Assessors and Equalizers Generally|§ 67-5-306. Fines and Penalties

  It is unlawful for any assessor or deputy assessor willfully or knowingly to assess any property subject to taxation in the names of or in the initials of any other than the person to whom the property should be lawfully assessed. Each violation of this subsection (a) is a Class C misdemeanor.   It is unlawful for any assessor or deputy assessor willfully or knowingly to permit or allow any property subject to taxation to be or remain unassessed or omitted from assessment, or willfully or knowingly to assess any property at less than the percentage of value required by law. Each violation of this subsection (b) is a Class C misdemeanor.   Each assessor or deputy assessor or member of the county board of equalization who violates, neglects, or fails, or refuses to comply with any of the provisions of this chapter or chapter 1 of this title, unless otherwise expressly made punishable as a misdemeanor, shall pay and forfeit to the state the sum of not less than fifty dollars ($50.00) nor more than one hundred dollars ($100) for each offense, which penalty shall be recovered of the offender and sureties on such person's bond, in the case of assessors and deputies, and of the members of the board of equalization personally, in any court of record in the county or before any general sessions court of the county, by motion on five (5) days' notice or by suit instituted for the purpose.   It is the duty of the district attorneys general, upon the information or at the request of any reputable citizen of the state, to investigate and prosecute, ex officio, all the offenses defined in subsection (c).   It is the duty of each district attorney general, county auditor, and county mayor, when such person learns, or has reasonable grounds to believe, that subsection (c) has been violated, to institute proceedings by motion or suit to recover the penalties prescribed.   It is unlawful for any assessor or deputy assessor or any member of any county board of equalization to draw or receive any compensation for services, or for any county mayor to issue any warrant for the same, until such assessor or deputy assessor or member of such board shall have fully kept and performed each and every one of the requirements of subsection (c), and the failure to keep and perform any of the same shall be held and deemed a waiver of any right to any compensation for services.   Any county mayor or county clerk, or district attorney general, or county auditor, who fails, neglects, or refuses to obey and observe the requirements imposed by subsection (c) commits a Class C misdemeanor.
TN Code § 67-5-307 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 3 - Assessors and Equalizers Generally|§ 67-5-307. Informal Review of Assessments

 Assessors may provide taxpayers with an informal review of assessments made pursuant to § 67-5-504 or made during a county reappraisal pursuant to § 67-5-1601 if the following requirements are met:   The informal review concludes at least ten (10) days prior to county board of equalization adjournment; and   The assessor informs the taxpayer in writing of the taxpayer's right to appeal to the county board of equalization if dissatisfied with the outcome of the informal review.
TN Code § 67-5-401 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 4 - State Tax Records|§ 67-5-401. Availability for Local Use

  In order to facilitate and provide a more uniform method of obtaining information for the use and benefit of assessors of property of the various political subdivisions of the state in equalizing taxes and fixing assessments, the commissioner of revenue is empowered, authorized and directed to open for inspection at any time by any official, body or commission lawfully charged with the administration of the tax laws of any political subdivision of the state, all records, reports, returns and schedules, or excerpts therefrom, filed by taxpayers with the department of revenue pursuant to present laws or those hereafter enacted.   Any information thus secured by any official, body or commission of any political subdivision may be used only for the purpose of administration of the tax laws of such political subdivision.   The commissioner shall furnish, upon written request of any official, body or commission of any political subdivision, certified copies of such records, reports, returns or schedules, or excerpts therefrom, as may be requested by such official, body or commission.   The commissioner may promulgate such rules and regulations for the administration of this section and fix such reasonable fees to be charged for furnishing certified copies of any records, reports, returns and schedules, or excerpts therefrom, provided for herein as is deemed necessary in order that the administration of this section may not be an expense to the state.   Any officer, employee or agent of the state, or any political subdivision of the state, who divulges any information acquired through privileges granted under this section, except as authorized or required by this section, or other laws, or when called upon to testify in any judicial or administrative proceeding to which the state or any political subdivision of the state or such state or local official, body or commission, as such, is a party, commits a Class C misdemeanor.
TN Code § 67-5-402 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 4 - State Tax Records|§ 67-5-402. Confidentiality of Information

  Apart from a taxpayer's annual reporting schedule filed with the assessor, information required to be filed or submitted by a taxpayer with regard to an assessment of tangible personal property, or provided by a taxpayer in response to an audit or information request by assessing officials or their agents with regard to an assessment of tangible personal property, shall be confidential and shall not be disclosed by state or local officials, agents or employees, except as authorized by this part. Violations of this section shall be punishable in the same manner as violations of § 67-5-401 regarding taxpayer records of the department of revenue.   Pursuant to rules of the state board of equalization, schedules, returns and information otherwise confidential may be disclosed to:  The taxpayer or the taxpayer's authorized designee, upon written request;   Individuals designated by a judge presiding in court or administrative proceedings, subject to protective orders issued in the proceedings;   Officials, and their agents or employees, responsible for the administration or collection of taxes due from the taxpayer, but only to the extent necessary for this purpose and subject otherwise to the confidentiality required by this section; and   The department of human services or its contractors in the Title IV-D child support program pursuant to § 36-5-801.
TN Code § 67-5-503 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 5 - Classification and Assessment — Miscellaneous Provisions|§ 67-5-503. Classification

  For purposes of taxation, all property shall be classified into three (3) classes, to wit: real property, tangible personal property and intangible personal property, and into such subclasses as may otherwise be established by law.   The ratio of assessment to value of property in each class or subclass shall be equal and uniform throughout the state, and each respective taxing authority shall apply the same tax rate to all property within its jurisdiction.
TN Code § 67-5-504 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 5 - Classification and Assessment — Miscellaneous Provisions|§ 67-5-504. Assessment Date

  All assessments of real property and of personal property shall be made annually and as of January 1 for the year to which the assessment applies, unless otherwise provided for, except that whenever under any plan or program of consolidation of governmental functions of county offices with comparable facilities under any municipal charter, in any county having a population in excess of seven hundred thousand (700,000), according to the 1980 federal census or any subsequent federal census, it is expedient to fix different assessment dates than those established herein, in order to avoid the destruction of existing municipal fiscal policies, the county assessor in such county may establish assessment activity dates other than those set forth in this title, if approved by ordinance or resolution of the local governing body.   Not later than May 20 of each year, the assessment of all property in the county shall be made by the assessor of property; provided, that the assessment of all property within any municipality shall be completed by the assessor of property not less than forty (40) days prior to the beginning tax due date of the municipality.   Any annexing municipality that makes assessments of taxes shall only assess the tax on real property within the annexed territory if the annexation takes effect prior to January 1 of the year in which the assessment is made.
TN Code § 67-5-505 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 5 - Classification and Assessment — Miscellaneous Provisions|§ 67-5-505. Forms, Schedules, Rules

  The state division of property assessments, with the approval of the state board of equalization, shall prescribe the forms and schedules to be used and the records to be kept by each assessor relating to the assessment of property of every kind.    In determining the ownership, valuation, classification, and assessment of all property of every kind, the assessor shall follow the assessment manuals, instructions, and the rules and regulations approved by the board.   Notwithstanding any provisions of this title to the contrary, no local assessor of property shall be in violation of any rules and regulations promulgated by the board under such provisions of such sections and chapters when the implementation of such rules and regulations cannot be accomplished without official action in some manner by the local governing body of the jurisdiction, and such body has refused to act on a request by the local assessor so as to permit the implementation of the rules and regulations by the local assessor.     Upon a finding by the division that the assessor of property or the county is unable or unwilling to comply with requirements under this part, including rules of the board or submission of any necessary plan of compliance required by the board, the director of the division shall report such finding to the board. The board shall notify the assessor of property and the county mayor of the nature of the noncompliance and shall indicate the action required to correct such noncompliance. If satisfactory action is not taken by the assessor or the county to correct the noncompliance within sixty (60) days from the date that notice of noncompliance is given, the board shall direct the division, and the division shall thereupon be authorized to take such steps as are necessary to ensure compliance with the requirements of this part, and the county found in noncompliance shall reimburse the state for all costs incurred by the state pursuant to this action. If such costs are not reimbursed to the state within forty-five (45) days of the date of an invoice for such costs, the state may recover its costs through the deduction of such costs from any state-shared taxes as identified in § 4-31-105, otherwise due the county.
TN Code § 67-5-506 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 5 - Classification and Assessment — Miscellaneous Provisions|§ 67-5-506. Assistance of State Officials

 It is the duty of the chief mine inspector, the state geologist and other state officials, when called upon to do so by the director of property assessments or the state board of equalization, to render assistance to such director or state board, in ascertaining the valuation or classification of any property, or interest therein, to the end that such property may be accurately assessed.
TN Code § 67-5-510 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 5 - Classification and Assessment — Miscellaneous Provisions|§ 67-5-510. Establishment of County Tax Rate

 It is the duty of the county legislative bodies, on the first Monday in July, or as soon thereafter as practicable, to fix the tax rates on all properties within their respective jurisdictions for all county purposes, except that in any county having a population in excess of seven hundred thousand (700,000), according to the 1980 federal census or any subsequent federal census, establishing tax due dates other than the first Monday in October each year, in accordance with § 67-1-701(a), shall have the authority to fix tax rates for all county purposes at dates prior to the first Monday in July.
TN Code § 67-5-511 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 5 - Classification and Assessment — Miscellaneous Provisions|§ 67-5-511. Fiduciaries' Returns

  Persons acting as executors, administrators, guardians, agents, attorneys, clerks of any court, or in any fiduciary capacity whatever, shall make a return of the property, moneys, and effects held or controlled by them in any of such capacities, separate from the individual returns, showing the names of the person or persons for whose use and benefit such is held, and the same shall be listed separately for taxation.   In all cases where any person acting in a fiduciary capacity shall fail, or neglect, or refuse to return to the assessor the schedule of property for taxation as provided for in subsection (a), the assessor may report in writing the fact to the county mayor, who shall cite the person, agent, attorney, firm, officer, officers of the company or corporation before the county mayor, and shall demand of them to answer the questions provided in this chapter, under oath or affirmation, and shall have power to punish for contempt for failure to answer; and, if the refusal to answer is persisted in, the county mayor shall make such an assessment in such cases from the best information that the county mayor can obtain, and such assessment shall be prima facie evidence as to the value and ownership of the property, and the costs accrued under this section shall be paid by and be charged against the taxpayers and upon the property.