Part 3 Property Tax Incentives for Economic Development 4-17-301 – 4-17-305

Terms Used In Tennessee Code > Title 4 > Chapter 17

  • Adult care home: means a single family residence licensed pursuant to this part in which twenty-four-hour residential care, including assistance with activities of daily living, is provided in a homelike environment to no more than five (5) adults who are elderly or have a disability. See Tennessee Code 68-11-201
  • Agriculture: means :

    • (i) The land, buildings and machinery used in the commercial production of farm products and nursery stock. See Tennessee Code 1-3-105

    • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
    • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
    • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
    • Arrest: Taking physical custody of a person by lawful authority.
    • Assessed value: means value as assessed for municipal property tax purposes. See Tennessee Code 7-84-503
    • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
    • Board: means the board for licensing health care facilities, as established in §. See Tennessee Code 68-11-302
    • Board: means the board of assessment commissioners. See Tennessee Code 7-84-103
    • Business records: means all those books, ledgers, records, papers and other documents prepared, kept, made or received at hospitals that pertain to the organization, administration or management of the business and affairs of hospitals, but that do not constitute hospital records as defined in subdivision (5). See Tennessee Code 68-11-302
    • central business improvement district: means the central business improvement district created by the establishment ordinance of the municipality. See Tennessee Code 7-84-503
    • Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
    • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
    • Continuance: Putting off of a hearing ot trial until a later time.
    • Contract: A legal written agreement that becomes binding when signed.
    • Conviction: A judgement of guilt against a criminal defendant.
    • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
    • Counterclaim: A claim that a defendant makes against a plaintiff.
    • County: means any county whose voters have adopted a county charter government. See Tennessee Code 7-21-104
    • Custodian: means and includes the medical record practitioner and the administrator or other chief officer of a duly licensed hospital in this state and its proprietor, the appropriately designated person of a community mental health center, as well as their deputies and assistants, and any other persons who are official custodians or depositories of records. See Tennessee Code 68-11-401
    • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
    • Deed: The legal instrument used to transfer title in real property from one person to another.
    • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
    • Department: means the department of health. See Tennessee Code 68-11-302
    • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
    • Devise: To gift property by will.
    • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
    • 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
    • District management corporation: means the board or organization created or appointed pursuant to §. See Tennessee Code 7-84-503
    • Economic development agreement: includes , but is not limited to, leases or other agreements with private entities under the industrial development program provided in title 7, chapter 53, and redevelopment plans and agreements containing tax increment financing provisions authorized under title 13, chapter 20, including development authorities created by private act, as authorized pursuant to §. See Tennessee Code 4-17-302
    • Establishment ordinance: means the ordinance of the governing body adopted pursuant to §. See Tennessee Code 7-84-503
    • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
    • Ex officio: Literally, by virtue of one's office.
    • Felony: A crime carrying a penalty of more than a year in prison.
    • Fiduciary: A trustee, executor, or administrator.
    • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
    • Fraud: Intentional deception resulting in injury to another.
    • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
    • Governing body: means the council, commission, board or other body exercising general legislative power in the municipality. See Tennessee Code 7-84-503
    • Highway: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
    • Hospital: means any institution, place, building or agency that has been licensed by the board, as defined in §. See Tennessee Code 68-11-302
    • Hospital records: means those medical histories, records, reports, summaries, diagnoses, prognoses, records of treatment and medication ordered and given, entries, X-rays, radiology interpretations, and other written, electronic, or graphic data prepared, kept, made or maintained in hospitals that pertain to hospital confinements or hospital services rendered to patients admitted to hospitals or receiving emergency room or outpatient care. See Tennessee Code 68-11-302
    • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
    • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
    • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
    • Lands: includes lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
    • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
    • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
    • Member: means any person included in the membership of the retirement system, as provided in chapter 35, part 1 of this title. See Tennessee Code 8-34-101
    • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
    • Municipality: means any incorporated city, town or metropolitan government of this state exercising general governmental functions in the state. See Tennessee Code 7-84-503
    • Oath: includes affirmation. See Tennessee Code 1-3-105
    • Patient: includes , but is not limited to, outpatients, inpatients, persons dead on arrival, persons receiving emergency room care, and the newborn. See Tennessee Code 68-11-302
    • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
    • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
    • Personal representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
    • Plaintiff: The person who files the complaint in a civil lawsuit.
    • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
    • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
    • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
    • 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
    • records: includes those records identified in §. See Tennessee Code 68-11-401
    • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
    • Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
    • Retirement: means the withdrawal from current files of hospital records, business records, or parts thereof on or after the expiration of the applicable period of retention established pursuant to §. See Tennessee Code 68-11-302
    • Service: means service as a general employee, a teacher, a state police officer, a wildlife officer, a firefighter, a police officer, a state judge, a county judge, an attorney general, a commissioner or a county official which is paid for by an employer, and also includes service for which a former member of the general assembly is entitled to under former §§ 3-401 and 3-406. See Tennessee Code 8-34-101
    • signed: includes a mark, the name being written near the mark and witnessed, or any other symbol or methodology executed or adopted by a party with intention to authenticate a writing or record, regardless of being witnessed. See Tennessee Code 1-3-105
    • Smaller city: means any municipality within a county other than the principal city. See Tennessee Code 7-21-104
    • 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
    • State: means the state of Tennessee. See Tennessee Code 8-34-101
    • Statute: A law passed by a legislature.
    • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
    • Subpoena: A command to a witness to appear and give testimony.
    • Subpoena duces tecum: A command to a witness to produce documents.
    • Traumatic brain injury residential home: means a facility owned and operated by a community-based traumatic brain injury (TBI) adult care home provider in which residential care, including assistance with activities of daily living, is provided in a homelike environment to disabled adults suffering from the effects of a traumatic brain injury as defined in §. See Tennessee Code 68-11-201
    • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
    • unified: means consolidation or consolidated pursuant to this chapter and that power granted by the Constitution of Tennessee, Article XI, § 9 to consolidate any or all of the governmental and corporate functions now, or hereafter, vested in a county government with one (1) or more municipalities located within that county's boundaries. See Tennessee Code 7-21-104
    • Unified government: means the governmental entity created by the unification of the governmental and corporate functions of a charter county government with the governmental and corporate functions of one (1) or more municipalities within that county's boundaries. See Tennessee Code 7-21-104
    • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
    • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
    • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105