Tennessee Code 67-5-1323 – Distribution and apportionment to county, municipality, and taxing district
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 67-5-1323
- 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
Having allocated to this state its share of the unit or system value in accordance with § 67-5-1322, the comptroller of the treasury shall then determine the assessment and the portion of the property which is distributable and the portion that is localized in accordance with § 67-5-1325.