• As used in this chapter:
    • (1) “Collector” means in the case of any tax entity, other than a county, that collects its own taxes, assessments, or other charges secured by property, the officer of such tax entity responsible for collecting such taxes, assessments, or charges;

    • Terms Used In Tennessee Code 67-5-105

      • Levy: as used in this title , includes the power of distraint and seizure by any means. See Tennessee Code 67-1-1404
      • Property: includes both personal and real property. See Tennessee Code 1-3-105
      • Tax entity: includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax. See Tennessee Code 67-5-105

      (2) “Tax entity” includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax; and

    • (3) “Taxpayer” means any owner of property subject to taxation or any party liable for property taxes.