(a) Assessors of property for metropolitan governments shall assess separately and keep separate records and make up separate assessment rolls for:

Terms Used In Tennessee Code 67-5-808

  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • Trustee: A person or institution holding and administering property in trust.
(1) Property in the urban services district;
(2) Property within the limits of each incorporated city; and
(3) Other property, being all property in the general services district and not in the urban services district or in any incorporated city.
(b) The aggregate of the enumerated assessment records and rolls shall be the assessment records and rolls for the general services district, and the assessor of property shall so certify to the trustee, without obligation or a need to compile any other record or roll for the general services district.
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