Tennessee Code Annotated
Tenn. Code Ann. § 67-5-1301 (2026)
Assessment by comptroller of the treasury
✓ current as of May 2026
- (a) The comptroller of the treasury is authorized and directed to assess for taxation, for state, county, and municipal purposes, all of the properties of every description, tangible and intangible, within the state, owned by and all personal property used and/or leased by the following named persons hereinafter referred to as companies, namely:
- (1) Railroad companies;
- (2) Telephone, radio common carrier, cellular or wireless telecommunications and telecommunications tower companies;
- (3) Freight and private car companies, hereby defined as any company, other than a railroad company, which owns, uses, furnishes, leases, rents, or operates to, from, through, in or across this state or any part thereof, any kind of railroad car including, but not necessarily limited to, flat, tank, refrigerator or similar type car;
- (4) Streetcar companies;
- (5) Power companies, whether hydroelectric, steam, atomic, or other kinds for the transmission of power;
- (6) Express companies;
- (7) Pipeline companies;
- (8) Gas companies;
- (9) Electric light companies;
- (10) Water and/or sewerage companies;
- (11) Motor bus and/or truck companies, excluding towing companies, operating commercial motor vehicles exclusively authorized for hire holding United States department of transportation registrations issued by this state through the performance and registration information systems management (PRISM) or the federal motor carrier safety administration (FMCSA) and 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;
- (12) Commercial air carrier companies holding a certificate of convenience and necessity from the department of transportation, civil aeronautics board, federal aviation administration or any other federal or state regulatory agency excepting those companies whose operations are solely chartered operations;
- (13) Water transportation carrier companies which operate boats and barges over the waterways of this state for hire, which are registered with the United States army corps of engineers or any other federal or state agency and/or domiciled in this state and/or owning or leasing real or personal property located in this state; and
- (14) Modern market telecommunications providers.
- (b) The comptroller of the treasury shall assess all of such property annually as of the same date as other properties are assessed by law; provided, that 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.
- (c) Provisions generally applicable to post-certification revision of local assessments shall also apply to public utility property, including, without limitation, back assessment or reassessment under chapter 1, part 10 of this title, correction of assessment errors under § 67-5-509, proration of assessments under § 67-5-603, and relief from forced assessments and amendment of taxpayer filed schedules under § 67-5-903. Provisions for confidentiality of taxpayer information under § 67-5-402 shall likewise be applicable to information provided by public utility taxpayers. For purposes of applying these provisions to public utility property, the comptroller of the treasury shall act as assessing authority, and the actions of the comptroller of the treasury shall be subject to review directly by the state board of equalization.
Amended by 2017 Tenn. Acts, ch. 490, s 4, eff. 6/6/2017.
Acts 1973, ch. 226, § 11; 1974, ch. 467, § 4; T.C.A., § 67-901; Acts 1984, ch. 832, § 7; 1995, ch. 305, § 125; 1996, ch. 662, § 1; 1998, ch. 911, § 1; 2000, ch. 571, § 3; 2000, ch. 649, § 2; 2006, ch. 672, § 1; 2007 , ch. 132, § 5; 2010 , ch. 942, § 1; 2010 , ch. 1036, § 1.
Notes of Decisions
Cited in 19
cases (1 in the last 5 years), 1984–2021 · leading case: Colonial Pipeline Co. v. Morgan, 263 S.W.3d 827 (Tenn. 2008).
Colonial Pipeline Co. v. Morgan, 263 S.W.3d 827 (Tenn. 2008). “Tenn.Code Ann. § 67-5-1301 (2006 & Supp.2007).”
Nw. Airlines, Inc. v. Tennessee State Bd. of Equalization, 861 S.W.2d 232 (Tenn. 1993). “Each of them owns certain personal property, consisting of airplanes and related equipment, that is subject to ad valo-rem taxation pursuant to the provisions of T.C.A § 67-5-1301, et seq. The petitioners instituted a proceeding in the United States District Court for the Middle…”
In re All Assessments, 67 S.W.3d 805 (Tenn. Ct. App. 2001). “T.C.A. § 67-5-1301. 3 The comptroller must complete the assessments and send notice to the property owner by the first Monday in August.”
Colonial Pipeline Co. v. Morgan, 231 F.R.D. 518 (M.D. Tenn. 2005). “Pursuant to Tenn.Code Ann. §§ 67-5-1301, et seq., he serves as the head of Tennessee’s Office of State Assessed Properties (“OSAP”).”
S. Ry. Co. v. State Bd. of Equalization, 682 S.W.2d 196 (Tenn. 1984). “§ 67-901 (now § 67-5-1301) which authorizes and directs the Tennessee Public Service Commission (Commission) to assess for taxation “all of the properties of every description, tangible and intangible, within the state, owned by and all personal property used and/or leased by”…”
Nw. Airlines, Inc. v. Tennessee State Bd. of Equalization, 969 S.W.2d 911 (Tenn. 1998). “Tenn.Code Ann. § 67-5-1301 (Supp.1997). Those assessments are subject to review by the State Board of Equalization, which makes the final assessments.”
S. Ry. Co. v. Stair, 801 F. Supp. 37 (W.D. Tenn. 1992). “Under Tennessee law, T.C.A. § 67-5-1301, the property of railroads and utilities is appraised annually for assessment purposes by the Tennessee Public Service Commission (“Commission”).”
Wilson v. Bredesen, 113 F. App'x 70 (6th Cir. 2004). “Tenn.Code Ann. § 67-5-1301(a). Counties, by contrast, locally assess residential owners and other business taxpayers.”
In the Matter of All Assessments, Review of Ad Valorum, 58 S.W.3d 95 (Tenn. 2000). “) the tangible personal property of which is appraised for Tennessee property tax purposes pursuant to Tenn. Code Ann. § 67-5-1301 et seq. In accordance with this statute, public utilities’ tangible personal property as well as their real property is appraised first by the…”
CSX Transp., Inc. v. Tennessee State Bd. of Equalization, 801 F. Supp. 28 (M.D. Tenn. 1992). “T.C.A. § 67-5-1301. *31 The assessments are reviewed by the State Board of Equalization and equalized on the basis of median appraisal ratios determined by the Board for each county taxing jurisdiction.”
Maury Cnty. Ex Rel. Maury Reg'l Hosp. v. Tennessee State Bd. of Equalization, 117 S.W.3d 779 (Tenn. Ct. App. 2003). “Assessment of the property of the public utilities is done by the comptroller of the treasury pursuant to Tennessee Code Annotated § 67-5-1301. 5 . 315 S.W.2d at 410 .”
TECO Barge Line, Inc., n/k/a U.S. United Barge Line, LLC v. Justin P. Wilson, Tennessee Comptroller of the Treasury (Tenn. Ct. App. 2010). “The ALJ determined that United was subject to taxation under Tenn. Code Ann. § 67-5-1301 because it is a water transportation carrier company that operates boats and barges over the waterways of Tennessee for hire that is also registered with the U.”
— Tenn. Code Ann. § 67-5-1301(a) — 2 cases
Wilson v. Bredesen, 113 F. App'x 70 (6th Cir. 2004). “Tenn.Code Ann. § 67-5-1301(a). Counties, by contrast, locally assess residential owners and other business taxpayers.”
Nw. Airlines, Inc. v. Tennessee State Bd. of Equalization, 861 S.W.2d 232 (Tenn. 1993). “Each of them owns certain personal property, consisting of airplanes and related equipment, that is subject to ad valo-rem taxation pursuant to the provisions of T.C.A § 67-5-1301, et seq. The petitioners instituted a proceeding in the United States District Court for the Middle…”
— Tenn. Code Ann. § 67-5-1301(a)(12) — 1 case
Nw. Airlines, Inc. v. Tennessee State Bd. of Equalization, 969 S.W.2d 911 (Tenn. 1998). “Tenn.Code Ann. § 67-5-1301 (Supp.1997). Those assessments are subject to review by the State Board of Equalization, which makes the final assessments.”
— Tenn. Code Ann. § 67-5-1301(a)(2) — 1 case
Berry's Chapel Util., Inc. v. Tennessee Regulatory Auth. (Tenn. Ct. App. 2012).
— Tenn. Code Ann. § 67-5-1301(a)(7) — 2 cases
Colonial Pipeline Co. v. Morgan, 231 F.R.D. 518 (M.D. Tenn. 2005). “Pursuant to Tenn.Code Ann. §§ 67-5-1301, et seq., he serves as the head of Tennessee’s Office of State Assessed Properties (“OSAP”).”
Colonial Pipeline Co. v. TN State Bd. Of Equalization (Tenn. Ct. App. 2021).
— Tenn. Code Ann. § 67-5-1301(a)(l) — 1 case
Nw. Airlines, Inc. v. Tennessee State Bd. of Equalization, 969 S.W.2d 911 (Tenn. 1998). “Tenn.Code Ann. § 67-5-1301 (Supp.1997). Those assessments are subject to review by the State Board of Equalization, which makes the final assessments.”
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