reglab/housing_qa huggingface dataset:
TN Code § 67-5-1322 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1322. Determination of Value and Allocation to State

  Upon examination of every such schedule and statement and all other evidence taken by it, the comptroller of the treasury shall proceed to ascertain and determine the value of such property within the state for taxation in accordance with the unit rule of appraisal where applicable, as determined by the comptroller of the treasury, taking into consideration the following factors where appropriate: the capital stock, corporate property, franchises, income, and the market value of the shares of stock and bonded indebtedness.   The comptroller of the treasury may use any other evidence as is afforded by the statements and schedules or other evidence taken to enable the comptroller of the treasury to determine the value of the properties of such persons.   In applying the unit rule of appraisal, the comptroller of the treasury shall allocate for taxation to this state its share of the unit or system value, taking into consideration the following factors where appropriate:  The ratio of route and/or over-the-road miles traveled in this state to the route and/or over-the-road miles traveled in the system;   The ratio of original cost of the property in this state to the original cost of the property in the system;   The ratio of scheduled ground hours, gross revenue, and passenger miles in this state to the scheduled ground hours, gross revenue and passenger miles in the system; and   The ratio of gross revenue, all track miles, ton miles, and tons originated and terminated in this state to the gross revenue, all track miles, ton miles, and tons originated and terminated in the system.     The comptroller of the treasury may also consider any other factors that will help determine the state's share of the unit or system value.
TN Code § 67-5-1323 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1323. Distribution and Apportionment to County, Municipality, and Taxing District

 Having allocated to this state its share of the unit or system value in accordance with § 67-5-1322, the comptroller of the treasury shall then determine the assessment and the portion of the property which is distributable and the portion that is localized in accordance with § 67-5-1325.
TN Code § 67-5-1324 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1324. Situs of Intangibles Apportioned to State

 The proportionate share of the value of the intangible property of such companies as do business in this and other states, growing out of the use of their tangible property in this state under their franchises, privileges, and contracts, shall have its situs in this state and in the several counties and municipalities thereof in which they exercise their rights; provided, that property of any such owner located outside of the state which is not directly used in the business to which the property in the state is devoted shall not enter into the value of the property within the state to be assessed.
TN Code § 67-5-1325 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1325. Distributable and Localized Property

  The franchises, intangible property, and personal property, within the state, but having no actual situs therein, of each company to be assessed under this part, and, in addition thereto:  The roadbed and rolling stock of railroad companies;   Poles and lines of telephone, radio common carrier, telephone cooperative, and telegraph companies;   Rolling stock and movable property of express, street car, freight, and private car companies;   Motor vehicles, buses, trucks, tractors, trailers and movable property of motor bus and/or truck companies;   The pipeline or lines of pipeline companies;   The aircraft of commercial certificated air carrier companies assessed by the comptroller of the treasury; and   The barges, boats, and tugs of water transportation carrier companies assessed by the comptroller of the treasury;  shall be known as distributable property.       Distributable property shall be apportioned to the counties, municipalities, and other taxing districts by the comptroller of the treasury after having considered the following factors where appropriate:  The ratio of route and/or over-the-road miles traveled in the taxing district to the route and/or over-the-road miles traveled in the state;   The ratio of original cost of the property in the taxing district to the original cost of the property in the state;   The ratio of main line miles of track in the taxing district to the main line miles of track in the state;   The ratio of traffic density in the taxing district to the traffic density in the state; and   The ratio of ground hours and gross revenue in the taxing district to the ground hours and gross revenue in the state.     The comptroller of the treasury may also consider any other factors that will help determine the apportionment of the distributable property to the counties, municipalities, and taxing districts.      Real, personal, and other property, operating and nonoperating, such as depots, buildings, and terminals, having an actual situs, shall be known as localized property of such companies, and shall be apportioned to the counties, municipalities, and taxing districts where located.   The apportionment shall be based on the value of the property in the taxing district as determined by the comptroller of the treasury.     Subsections (a)-(c) shall not apply to gas, water, sewerage, power transmission, electric cooperative, and electric light companies, but, in such cases, all the property of such companies shall be deemed localized property, and shall be apportioned to the taxing district where located.    The main line miles of any railroad property shall include all side tracks, switches, bridges, trestles, ties, rails, and super-structures of every kind.   The line of any telegraph and telephone company shall include all wires, cables, poles, and instruments.
TN Code § 67-5-1326 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1326. Preservation of Records

 It is the duty of the comptroller of the treasury to preserve and maintain the records used by the comptroller of the treasury in these assessments for a period of not less than seven (7) years. These records shall be public records, subject to inspection by the taxpayer under reasonable regulations; provided, that information required to be kept confidential pursuant to § 67-5-402 shall not be a public record.
TN Code § 67-5-1327 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1327. Date of Completion of Assessments — Hearing of Exceptions — Filing With State Board

  On or before the first Monday in August, assessments shall be completed and the comptroller of the treasury shall send a notice of assessment to each company assessable under this part.   Within ten (10) days from the first Monday in August, any owner, or user, the state or any county, municipality, or incorporated town may appear and file exceptions to such assessment, together with such evidence as the owner, user, state, county, municipality or incorporated town may desire to submit as to the value of the property assessed, and at the expiration of the ten (10) days, the comptroller of the treasury shall convene an informal hearing and examine such additional evidence and exceptions as may have been filed, and act thereon, either changing or affirming its valuation. All persons or entities authorized to file an exception under this section but failing to file an exception within the time permitted shall be deemed to have waived any objection to the assessments.   On or before the first Monday in September, the comptroller of the treasury shall file with the board of equalization the assessments made by the comptroller, together with such records as may be deemed necessary. The comptroller of the treasury shall send notice to any person or entity filing an exception to the action taken on the exception, and persons or entities affected by the comptroller of the treasury's action on the exceptions may file further exceptions with the state board of equalization, for review pursuant to § 67-5-1328. All persons or entities authorized to file an exception under this section but failing to do so on or before twenty (20) days from the first Monday in September shall be deemed to have waived any objection they may otherwise have raised with regard to the assessments.
TN Code § 67-5-1328 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1328. Review of Assessments by State Board

   The state board of equalization shall proceed to examine such assessments as made by the comptroller of the treasury, and is authorized to increase or diminish the valuation placed upon any property valued by the comptroller of the treasury, and is further authorized to require of the comptroller of the treasury any additional evidence touching one (1) or more of the properties assessed, and shall consider such additional evidence so furnished in fixing the correct value of any property so assessed, and the assessments shall not be deemed complete until corrected and approved by the board; the board is authorized to call the comptroller of the treasury at any time to perform the duties imposed upon it; provided, that if the board so desires, it shall have the power, without referring any assessment to the comptroller of the treasury, to employ experts, accountants, and to call witnesses to testify upon any assessment certified to it by the comptroller of the treasury. The board shall have the same powers to compel attendance of witnesses, production of books, papers, and documentary evidence as is by this chapter given to the comptroller of the treasury.   The board has the right to call upon the federal highway administration for any valuations of property in the office of the administration and evidence in possession of such administration in support of such valuations.     All of the evidence thus acquired by the board shall be considered by it in addition to the evidence transmitted to it by the comptroller of the treasury in support of the assessment so fixed by the comptroller of the treasury.   Any expense incurred by the board in calling for the additional proof as to the value of any property certified to it by the comptroller of the treasury shall be by the board certified to the commissioner of finance and administration and paid by the commissioner out of any moneys in the state treasury not otherwise appropriated.
TN Code § 67-5-1330 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1330. Special Assessment on Notice by State Board

  If at any time it shall appear to the satisfaction of the state board of equalization that any company, whose property is assessable under this part, is inadequately assessed, or that its property has been omitted from taxation, it shall be its duty to notify the comptroller of the treasury thereof in writing, whereby the comptroller of the treasury shall make the proper assessment, and the assessment shall go to the board as upon appeal upon the records, as it is provided in cases of assessments in the first instance.   The board shall examine and act upon such record as soon as practicable and certify its final action to the comptroller of the treasury, the collection of the taxes so assessed to be then proceeded with according to the regular course.
TN Code § 67-5-1331 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1331. Certification of Valuation to Local Officials — Collection of Tax

  As soon as the comptroller of the treasury has received the valuation from the board of equalization, the comptroller of the treasury shall certify to the trustee and county assessor of property of each county in which any of such property lies, the amount to be taxed in such counties, respectively, for county purposes; and likewise to the city recorder and/or city official whose responsibility it is to collect the tax of any incorporated city or town the amount to be taxed by such city or town.   [Deleted by 2019 amendment.]
TN Code § 67-5-1332 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1332. Lien of Taxes — Delinquency

 The taxes so assessed in behalf of counties, towns, and cities shall be a first lien upon the property from January 1 of the year for which the taxes are assessed, and they shall become due and delinquent as all other ad valorem taxes.
TN Code § 67-5-1334 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 13 - Classification and Assessment — Utilities and Carriers|§ 67-5-1334. Collection of County and City Taxes

 The taxes due to any county or city shall be collected as any other county or city taxes may be collected by law and at the rate fixed by such county or city.
TN Code § 67-5-1401 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|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 the county board of equalization prior to its final adjournment, the assessment as determined by the assessor shall be conclusive against the taxpayer, and such taxpayer shall be required to pay the taxes on such amount; provided, that nothing herein shall be taken as conclusive against the state, county or municipality.
TN Code § 67-5-1402 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 14 - Assessment Review — County Boards of Equalization|§ 67-5-1402. Duties of Board

 The county board of equalization has and shall perform the following duties:   Carefully examine, compare and equalize the county assessments;   Assure that all taxable properties are included on the assessment lists;   Eliminate from the assessment lists such property as is lawfully exempt from taxation; provided, that if an application for exemption of such property is required under part 2 of this chapter, the property shall not be eliminated from the assessment lists unless such exemption is approved by an authorized designee of the state board of equalization;   Hear complaints of taxpayers who feel aggrieved on account of excessive assessments of their property;   Decrease the assessments of such properties as the board determines have been excessively assessed;   Increase the assessments of such properties as the board determines are underassessed; provided, that owners of such properties are duly notified and given an opportunity to be heard;   Correct such errors arising from clerical mistakes or otherwise that may come or be brought to the attention of the board; and   Take whatever steps are necessary to assure that the assessments of all properties within its jurisdiction conform to laws of the state and rules and regulations of the state board of equalization.
TN Code § 67-5-1403 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 14 - Assessment Review — County Boards of Equalization|§ 67-5-1403. Assessor — Assistance and Recommendations to Board

  It is the duty of the assessor of property or deputy assessor to meet with the county board of equalization on the first day of its session and to sit with such board in an advisory capacity during each and every day of the session of such board, and to render to such county board assistance in the performance of its official duties in equalizing assessments.   In addition to other assistance, the assessor of property or deputy assessor may recommend to the board that changes of assessment or classification be made from those certified in the report of assessments required under § 67-5-304, but such recommended changes shall not be so numerous as to amount to the general reappraisal of a class or type of property.
TN Code § 67-5-1404 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 14 - Assessment Review — County Boards of Equalization|§ 67-5-1404. Power of Board to Obtain Evidence

  The board may examine any person as a witness, and hear any proof that may be offered by any taxpayer in or about any question touching the classification, value, or assessment of any property described in the assessment roll.   The board has the power and authority to send for persons and papers, to examine and enforce the attendance of witnesses, and obtain any evidence or information that may be deemed material in the performance of its duties.   Each member of the board has the power to administer an oath, and any person who willfully or corruptly swears falsely to any material fact before the board commits perjury and is indictable for such offense.
TN Code § 67-5-1405 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 14 - Assessment Review — County Boards of Equalization|§ 67-5-1405. Examination of Assessors by Board

 It is the duty of the board to bring before it the assessor of property or deputy assessor of the county, and propound to the assessor or deputy assessor such questions as are, in the opinion of the board, proper to ascertain the manner in which the classification, value or assessment of the property was determined by the assessor or deputy assessor, and such other questions as will aid the board in the equalization of assessments.
TN Code § 67-5-1406 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 14 - Assessment Review — County Boards of Equalization|§ 67-5-1406. Hearing Officers

  The county board of equalization may appoint one (1) or more hearing officers, with approval by simple majority vote of the county commission on a resolution, to conduct preliminary hearings and to make investigations regarding complaints before the board.   The hearing officers shall assist the county board and prepare proposed findings of fact and conclusions and recommend the same to the county board.   The county board may adopt any recommendation of such hearing officers as its final decision; provided, that any property owner who desires to be heard directly by the county board is given the opportunity to be heard by the board.
TN Code § 67-5-1408 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 14 - Assessment Review — County Boards of Equalization|§ 67-5-1408. Disposition of Complaints

 Upon its consideration of any complaint or other information available, the county board of equalization may make such changes, by way of increase or decrease in assessments, appraised values, or changes in classifications or subclassifications, as in its judgment are proper, just and equitable; provided, that the property owner or owners shall be duly notified by the board of any increase of assessment or change in classification and given an opportunity to be heard.   Such notice shall be given at least five (5) days before the adjournment of the board, and such notice shall include the tax year for which any increase of assessment or change in classification is made.   Notice by United States mail to the last known address shall be deemed sufficient within the meaning of this section.
TN Code § 67-5-1409 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 14 - Assessment Review — County Boards of Equalization|§ 67-5-1409. Time for Completion of Board Action

  Any action by the county board of equalization during its regular session, except upon consideration of a complaint as provided in § 67-5-1407, shall be completed and the notice of decision and appeal procedure sent no later than five (5) days prior to the date taxes are due, which in the case of counties, taxes are due on the first Monday of October of a tax year.   This shall not apply to special sessions or extraordinary actions under § 67-1-404, § 67-5-508, § 67-5-1503 [repealed], or other applicable law; nor shall it apply for the year in which a county completes reappraisal pursuant to part 16 of this chapter.   In any county having a population greater than eight hundred ninety thousand (890,000), according to the 2000 federal census or any subsequent federal census, when meeting in special session, except as otherwise determined by a two-thirds (2/3) vote of the county legislative body, the board may act only on an assessment for which an active and timely filed appeal is pending.
TN Code § 67-5-1410 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 14 - Assessment Review — County Boards of Equalization|§ 67-5-1410. Certification of Assessments

 Upon completion of its duties, the county board of equalization shall have prepared a certificate signed by each member and filed in the office of the county clerk, viz:   We, the undersigned members of the board of equalization of  County, do hereby certify that we have examined the assessments and classifications of taxable property within the county; we have heard and considered all appeals of such taxpayers as have duly made complaint to the county board of equalization; we have made only such changes in assessments and classifications as in our judgment are proper, just and equitable and are prescribed by law; and we have faithfully discharged all our duties without fear, favor, or affection to the best of our knowledge and ability in accordance with the laws of the state of Tennessee.Witness our hand this  day of  ,  .
TN Code § 67-5-1411 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 14 - Assessment Review — County Boards of Equalization|§ 67-5-1411. Board's Action Final — Notice

  When the county board of equalization shall have determined the matters before it, such action shall be final except insofar as the same may be revised or changed by the state board of equalization.   The county board of equalization shall give notice of its final decision and the procedure of appeal to the state board of equalization to each property owner heard, and the notice shall include the following:  The taxpayer's right to electronically file an appeal to the state board of equalization, including a link to the online appeal form;   The current address of the state board of equalization as indicated on its website;   All relevant statutory deadlines; and   Any other information required by the state board of equalization.
TN Code § 67-5-1414 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 14 - Assessment Review — County Boards of Equalization|§ 67-5-1414. Record of Board's Action Preserved by Assessor

  The individual property records maintained in the office of each assessor of property shall show all actions taken by the county board of equalization which change the classification, value or assessment of any parcel of property.   Further, upon the completion of the duties of the board, the records and papers of the board shall be turned over to the assessor of property for preservation for a period of at least ten (10) years.