Tennessee Code Annotated
Tenn. Code Ann. § 67-1-501 (2024)
Construction
✓ Justia copy: laws through about 2024 (2025 and 2026 sessions missing)
It is declared to be the legislative intent that §§ 67-1-502 and 67-1-508 - 67-1-513 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments and the state board of equalization; and the division and the board and each of the entities shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-502 and 67-1-508 - 67-1-513, and to equalize the assessment of all property subject to taxation as provided by law.
Acts 1973, ch. 226, § 3; T.C.A., § 67-339.
Notes of Decisions
Cited in 1
case, 1998–1998 · leading case: Pharris v. Looper, 6 F. Supp. 2d 720 (M.D. Tenn. 1998).
Pharris v. Looper, 6 F. Supp. 2d 720 (M.D. Tenn. 1998). “The function of assessment, as defined by statute, includes evaluating: (1) all property held by persons claiming title to the property; (2) the property held by executors and administrators in the county, district or ward in which the decedent resided at the time of death; (3)…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.