Tennessee Code 5-2-114 – Location of boundaries – Authority of state board of equalization
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Terms Used In Tennessee Code 5-2-114
- 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.
- 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
The state board of equalization shall have jurisdiction to determine the location of county boundaries.