As used in parts 1-4 of this chapter, unless the context otherwise requires:

(1) “Assessed value” means value as assessed for municipal property tax purposes;

Terms Used In Tennessee Code 7-84-103

  • Board: means the board of assessment commissioners. See Tennessee Code 7-84-103
  • District: means the central business district created by ordinance or resolution by a municipality, or a corridor of central business districts created by joint agreement of two (2) or more municipalities. See Tennessee Code 7-84-103
  • Metropolitan government: means the political entity created by consolidation of all, or substantially all, of the political and corporate functions of a county and a city or cities. See Tennessee Code 7-1-101
  • Municipality: means any incorporated city, town, metropolitan government, or county of this state exercising general governmental functions in the state. See Tennessee Code 7-84-103
  • Owner: means record owner in fee. See Tennessee Code 7-84-103
  • 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
(2) “Board” means the board of assessment commissioners;
(3) “District” means the central business district created by ordinance or resolution by a municipality, or a corridor of central business districts created by joint agreement of two (2) or more municipalities;
(4) “Governing body” means the council or commission or other municipal body exercising general legislative power in the municipality or any county legislative body;
(5) “Municipality” means any incorporated city, town, metropolitan government, or county of this state exercising general governmental functions in the state;
(6) “Owner” means record owner in fee; and
(7) “Plan” or “plan of improvement” means the detailed design plan of all proposed improvements in the district, including all such engineering studies, blueprints, architects’ renderings, photographs, diagrams, maps, schematics, specifications, and drawings as may be required or desired to fully effectuate the construction of improvements and the purchase of equipment or other items.
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