Terms Used In Tennessee Code > Title 8 > Chapter 15 - Auditors

• Assessed value: means value as assessed for municipal property tax purposes. See Tennessee Code 7-84-503
• District: means the central business district created by ordinance or resolution by a municipality, or a corridor of central business districts created by joint agreement of two (2) or more municipalities. See Tennessee Code 7-84-103
• Governing body: means the council, commission, board or other body exercising general legislative power in the municipality. See Tennessee Code 7-84-503
• Initiating petition: means the petition filed pursuant to §. See Tennessee Code 7-84-503
• Initiating resolution: means the resolution adopted by the governing body pursuant to §. See Tennessee Code 7-84-503
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Municipality: means any incorporated city, town or metropolitan government of this state exercising general governmental functions in the state. See Tennessee Code 7-84-503
• Property: includes both personal and real property. See Tennessee Code 1-3-105
• Quorum: The number of legislators that must be present to do business.
• signed: includes a mark, the name being written near the mark and witnessed, or any other symbol or methodology executed or adopted by a party with intention to authenticate a writing or record, regardless of being witnessed. See Tennessee Code 1-3-105
• State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Trustee: A person or institution holding and administering property in trust.
• Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105