Terms Used In Tennessee Code 49-2-107

  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • 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

Any person owning property located in special school districts in this state that were created by a private act shall be required to pay such taxes as are levied by the private act creating or amending the school district.