reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 67-5-1304 - Railroad companies

(a)
(1)
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.
(2)
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.
(b)
(1)
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:
(A)
Length, location, description, and value of main line track;
(B)
The number and description of locomotives and their value;
(C)
The number of cars, their classes and value, and all other rolling stock;
(D)
Description and value of franchises, intangible property, and personal property within the state;
(E)
Description, location, quality, and value of all land not used for roadbed; and
(F)
Description, location, and value of all depot buildings, warehouses, and other structures on real estate.
(2)
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.
Acts 1973, ch. 226, § 11; T.C.A., §§ 67-904, 67-929; Acts 1995, ch. 305, § 125.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 67-5-1305 - Freight or private car companies

(a)
In addition to the information required by §
67-5-1303
, the schedules and statements submitted by freight or private car companies shall include:
(1)
The total length of main lines of all the railroads over which the cars are run;
(2)
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;
(3)
The length of lines of the railroad companies over which the cars are run within each of the counties and municipalities within the state;
(4)
The number and class and value thereof;
(5)
The mileage of all cars during the preceding year; and
(6)
Such other information as may be required by the comptroller of the treasury.
(b)
This part shall not apply to corporations, organized under the laws of this state whose principal business is the manufacture of products of the soil of this state and who for the transportation alone of such products furnish their own cars.
Acts 1973, ch. 226, § 11; T.C.A., § 67-905; Acts 1984, ch. 832, § 7; 1995, ch. 305, § 125.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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:
(1)
The total length of lines or routes over which they transport merchandise, freight, or express;
(2)
The total length of such lines or routes as are outside of this state;
(3)
The length of such lines or routes within each of the counties or incorporated towns in this state;
(4)
The names of the railroad companies and mileage of each over which such express is transported;
(5)
The gross receipts, including all sums earned and charged for business done within the state, in connection with other companies; and
(6)
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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-906.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-907.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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:
(1)
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;
(2)
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
(3)
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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-908; Acts 2010, ch. 942, §§ 2, 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-909.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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:
(1)
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;
(2)
The total number of stations in the company's entire system and the number in this state;
(3)
The total number of poles in the company's entire system, and the number in this state;
(4)
The gross investment in each of the above types of property in the system and the gross investment in each in this state; and
(5)
The location, description and value of all other property, real and personal, in this state.
Acts 1973, ch. 226, § 11; T.C.A., § 67-910; Acts 2000, ch. 649, § 4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-911.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-912.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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:
(1)
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;
(2)
The total number of transformers owned by the company, their location and their value;
(3)
The description and location of all of its property, real and personal; and
(4)
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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-913.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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:
(1)
The number, type, kind, and cost of all aircraft owned and/or used by the company;
(2)
All machinery, tools, equipment, and all real and personal property owned and/or used by the company; and
(3)
The gross revenue, passengers, takeoffs, landings, franchised routes, and ground hours in the system and the state.
Acts 1973, ch. 226, § 11; T.C.A., § 67-914; Acts 1995, ch. 305, § 125.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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:
(1)
The number, type, kind, and cost of all barges, tugs and other equipment used by the company;
(2)
The gross revenue, tons originated and terminated, and tons hauled in the system and the state; and
(3)
The location, cost and value, and the description of all property, real and personal, operating within, from, or through this state.
Acts 1973, ch. 226, § 11; T.C.A., § 67-915; Acts 1995, ch. 305, § 125.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-916; Acts 2004, ch. 656, § 4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-917; Acts 1995, ch. 305, § 125.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-918; Acts 1995, ch. 305, § 125.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 67-5-1319 - Additional information required by comptroller of the treasury - Access to records

(a)
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
.
(b)
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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-919; Acts 1995, ch. 305, § 125; 2007, ch. 132, § 6.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-920; Acts 1995, ch. 305, § 125.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 67-5-1321 - False testimony - Disobedience of summons

(a)
Any person called on to testify commits perjury if that person testifies falsely.
(b)
Any person failing to attend when summoned commits a Class C misdemeanor.
Acts 1973, ch. 226, § 11; T.C.A., § 67-921; Acts 1989, ch. 591, § 113.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 67-5-1322 - Determination of value and allocation to state

(a)
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.
(b)
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.
(c)
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:
(1)
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;
(2)
The ratio of original cost of the property in this state to the original cost of the property in the system;
(3)
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
(4)
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.
(d)
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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-922; Acts 1995, ch. 305, § 125.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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
.
Acts 1973, ch. 226, § 11; T.C.A., § 67-923; Acts 1995, ch. 305, § 125.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-924.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-930; Acts 1995, ch. 305, § 125; 2000, ch. 571, § 1; 2007, ch. 132, § 7.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 67-5-1327 - Date of completion of assessments - Hearing of exceptions - Filing with state board

(a)
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.
(b)
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.
(c)
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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-931; Acts 1995, ch. 305, § 125; 1996, ch. 662, § 2; 1997, ch. 160, §§ 2-4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 67-5-1328 - Review of assessments by state board

(a)
(1)
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.
(2)
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.
(b)
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.
(c)
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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-932; Acts 1995, ch. 305, § 125; 2000, ch. 571, § 4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 67-5-1330 - Special assessment on notice by state board

(a)
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.
(b)
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.
Acts 1973, ch. 226, § 11; T.C.A., § 67-934; Acts 1995, ch. 305, § 125; 1996, ch. 662, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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.
Amended by 2019 Tenn. Acts, ch. 118, s 2, eff. 4/9/2019.
Acts 1973, ch. 226, § 11; T.C.A., § 67-935; Acts 1995, ch. 305, § 125.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 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.
Amended by 2019 Tenn. Acts, ch. 118,s 3, eff. 4/9/2019.
Acts 1973, ch. 226, § 11; T.C.A., § 67-936.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS (§§ 67-5-1301 — 67-5-1333) › Section 67-5-1333 - 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.
Repealed by 2019 Tenn. Acts, ch. 118, s 4, eff. 4/9/2019.
Acts 1973, ch. 226, § 11; T.C.A., § 67-937; Acts 1995, ch. 305, § 125.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 14 - ASSESSMENT REVIEW - COUNTY BOARDS OF EQUALIZATION (§§ 67-5-1401 — 67-5-1415) › Section 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.
Acts 1973, ch. 226, § 6; T.C.A., § 67-631.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 14 - ASSESSMENT REVIEW - COUNTY BOARDS OF EQUALIZATION (§§ 67-5-1401 — 67-5-1415) › Section 67-5-1402 - Duties of board

The county board of equalization has and shall perform the following duties:
(1)
Carefully examine, compare and equalize the county assessments;
(2)
Assure that all taxable properties are included on the assessment lists;
(3)
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;
(4)
Hear complaints of taxpayers who feel aggrieved on account of excessive assessments of their property;
(5)
Decrease the assessments of such properties as the board determines have been excessively assessed;
(6)
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;
(7)
Correct such errors arising from clerical mistakes or otherwise that may come or be brought to the attention of the board; and
(8)
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.
Acts 1973, ch. 226, § 10; T.C.A., § 67-801; Acts 1994, ch. 541, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 14 - ASSESSMENT REVIEW - COUNTY BOARDS OF EQUALIZATION (§§ 67-5-1401 — 67-5-1415) › Section 67-5-1403 - Assessor - Assistance and recommendations to board

(a)
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.
(b)
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.
Acts 1973, ch. 226, § 10; 1983, ch. 377, § 2; T.C.A., § 67-802.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 14 - ASSESSMENT REVIEW - COUNTY BOARDS OF EQUALIZATION (§§ 67-5-1401 — 67-5-1415) › Section 67-5-1404 - Power of board to obtain evidence

(a)
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.
(b)
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.
(c)
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.
Acts 1973, ch. 226, § 10; T.C.A., § 67-803.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 14 - ASSESSMENT REVIEW - COUNTY BOARDS OF EQUALIZATION (§§ 67-5-1401 — 67-5-1415) › Section 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.
Acts 1973, ch. 226, § 10; T.C.A., § 67-804.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 14 - ASSESSMENT REVIEW - COUNTY BOARDS OF EQUALIZATION (§§ 67-5-1401 — 67-5-1415) › Section 67-5-1406 - Hearing officers

(a)
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.
(b)
The hearing officers shall assist the county board and prepare proposed findings of fact and conclusions and recommend the same to the county board.
(c)
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.
Amended by 2015 Tenn. Acts, ch. 471,s 2, eff. 5/18/2015.
Amended by 2014 Tenn. Acts, ch. 691,s 2, eff. 4/15/2014.
Acts 1973, ch. 226, § 10; T.C.A., § 67-805.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 14 - ASSESSMENT REVIEW - COUNTY BOARDS OF EQUALIZATION (§§ 67-5-1401 — 67-5-1415) › Section 67-5-1408 - Disposition of complaints

(a)
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.
(b)
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.
(c)
Notice by United States mail to the last known address shall be deemed sufficient within the meaning of this section.
Acts 1973, ch. 226, § 10; 1983, ch. 377, § 1; T.C.A., § 67-807(a).
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 14 - ASSESSMENT REVIEW - COUNTY BOARDS OF EQUALIZATION (§§ 67-5-1401 — 67-5-1415) › Section 67-5-1409 - Time for completion of board action

(a)
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.
(b)
This shall not apply to special sessions or extraordinary actions under §
67-1-404
, §
67-5-508
, [former] §
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.
(c)
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.
Acts 1983, ch. 377, § 1; T.C.A., § 67-807(b); Acts 1987, ch. 346, § 16; 2003 , ch. 362, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 14 - ASSESSMENT REVIEW - COUNTY BOARDS OF EQUALIZATION (§§ 67-5-1401 — 67-5-1415) › Section 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 ____________________, ______________.
Acts 1973, ch. 226, § 10; T.C.A., § 67-808.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 14 - ASSESSMENT REVIEW - COUNTY BOARDS OF EQUALIZATION (§§ 67-5-1401 — 67-5-1415) › Section 67-5-1411 - Board's action final - Notice

(a)
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.
(b)
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:
(1)
The taxpayer's right to electronically file an appeal to the state board of equalization, including a link to the online appeal form;
(2)
The current address of the state board of equalization as indicated on its website;
(3)
All relevant statutory deadlines; and
(4)
Any other information required by the state board of equalization.
Amended by 2017 Tenn. Acts, ch. 103,s 1, eff. 7/1/2017.
Acts 1973, ch. 226, § 10; T.C.A., § 67-809.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 14 - ASSESSMENT REVIEW - COUNTY BOARDS OF EQUALIZATION (§§ 67-5-1401 — 67-5-1415) › Section 67-5-1413 - Reserved

Repealed by 2018 Tenn. Acts, ch. 527, s 2, eff. 3/7/2018.
Acts 1973, ch. 226, § 10; T.C.A., § 67-811.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 14 - ASSESSMENT REVIEW - COUNTY BOARDS OF EQUALIZATION (§§ 67-5-1401 — 67-5-1415) › Section 67-5-1414 - Record of board's action preserved by assessor

(a)
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.
(b)
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.
Acts 1973, ch. 226, § 10; T.C.A., § 67-812.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 14 - ASSESSMENT REVIEW - COUNTY BOARDS OF EQUALIZATION (§§ 67-5-1401 — 67-5-1415) › Section 67-5-1415 - Proceedings by board against assessors

It is the duty of the members of the county board of equalization, when it is known to or reasonably suspected by any one (1) of them that any assessor of property or deputy assessor has knowingly or willfully classified, valued or assessed any property in violation of the requirements of law, to report the same to the district attorney general or proper officer of the state, whose duty it shall be, upon receiving such information, to institute proceedings against the assessor upon the assessor's bond to recover the penalty prescribed in §
67-5-306
.
Acts 1973, ch. 226, § 10; modified; T.C.A., § 67-813.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 15 - ASSESSMENT REVIEW - STATE BOARD OF EQUALIZATION (§§ 67-5-1501 — 67-5-1515) › Section 67-5-1501 - Jurisdiction and duties - Filing of appeals

(a)
The state board of equalization has jurisdiction over the valuation, classification and assessment of all properties in the state.
(b)
The board shall have and perform the following duties:
(1)
Receive, hear, consider and act upon complaints and appeals made to the board;
(2)
Hear and determine complaints and appeals made to the board concerning exemption of property from taxation;
(3)
Take whatever steps it deems are necessary to effect the equalization of assessments, in any taxing jurisdiction within the state in accordance with the laws of the state;
(4)
Carry out such other duties as are required by law; and
(5)
Provide assistance and information on request to members and committees of the general assembly relative to the taxation, classification and evaluation of property.
(c)
Appeals to the state board of equalization from initial determinations in exemption and tax relief cases must be filed within ninety (90) days from the date notice of the determination was sent. Appeals from initial decisions of administrative judges or hearing examiners for the state board of equalization must be filed within thirty (30) days from the date the initial decision is sent.
(d)
The board shall assess the cost of hearing or processing a taxpayer appeal in an amount not to exceed ten dollars ($10.00) per filing, pursuant to rules of the board. For purposes of this subsection (d), "filing" means one (1) submission that may include multiple parcels, including real and personal property, with a clear nexus to specific assessments or exemptions under appeal. The board shall not charge fees and costs on the appeal of the primary residence of the following persons:
(1)
Persons sixty-five (65) years of age or older, if the appraised value of the residence is one hundred fifty thousand dollars ($150,000) or less; and
(2)
Indigent persons who file a Uniform Civil Affidavit of Indigency with the board.
Amended by 2019 Tenn. Acts, ch. 63,s 4, eff. 3/28/2019.
Amended by 2016 Tenn. Acts, ch. 938,s 1, eff. 4/27/2016.
Amended by 2013 Tenn. Acts, ch. 209,s 13, eff. 4/23/2013.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 1; 1979, ch. 64, §§ 1, 2; 1980, ch. 467, § 1; 1983, ch. 237, § 1; T.C.A., § 67-831; Acts 1990, ch. 899, § 3; 1990, ch. 1075, § 1; 1992, ch. 1024, § 2; 1997, ch. 160, § 6; 2003, ch. 406, § 1; 2007, ch. 256, § 1; 2010, ch. 1074, § 2; 2011, ch. 415, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 15 - ASSESSMENT REVIEW - STATE BOARD OF EQUALIZATION (§§ 67-5-1501 — 67-5-1515) › Section 67-5-1502 - [Repealed]

Repealed by 2023 Tenn. Acts, ch. 184,s 2, eff. 7/1/2023.
Amended by 2019 Tenn. Acts, ch. 63, s 5, eff. 3/28/2019.
Amended by 2016 Tenn. Acts, ch. 938, s 2, eff. 4/27/2016.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 1; 1979, ch. 64, §§ 1, 2; 1980, ch. 467, § 1; 1983, ch. 237, § 1; T.C.A., § 67-831; Acts 1986, ch. 749, § 19; 1995, ch. 305, § 126; 1997 , ch. 160, § 7; 2007 , ch. 482, § 1.