Tennessee Code 7-84-406 – Special assessment of municipal property not otherwise assessed
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Terms Used In Tennessee Code 7-84-406
- 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
- 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
- Property: includes both personal and real property. See Tennessee Code 1-3-105
Municipal properties that are not assessed for taxation by the municipality or the county in which the municipality is located, and that are to be assessed for the purposes of this chapter, as provided in § 7-84-405, shall be specially assessed by the municipal assessor, or the county assessor, if the municipality uses county property assessments, upon the request of the board of assessment commissioners, and the cost for making such assessments shall be borne by the central business improvement district.