(a) In circumstances where a dispute arises concerning the location of a county line for purposes other than property taxation, the state board of equalization shall have authority to determine the location of county lines.

Terms Used In Tennessee Code 5-2-116

  • Property: includes both personal and real property. 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
(b) In such disputes, the state board shall not have the authority to locate a county line so that property that has been assessed for property taxation purposes in one (1) county for five (5) years or more is located in a different county.
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