§ 67-1-201 Creation – Director – Assistants – Expenses
§ 67-1-202 Powers and duties
§ 67-1-203 Duties of commissioner not duplicated
§ 67-1-204 Liberal construction
§ 67-1-205 Development of assessment procedures – Rules and regulations
§ 67-1-206 Information and records required

Terms Used In Tennessee Code > Title 67 > Chapter 1 > Part 2 - Division of Property Assessments

  • Appraisal: A determination of property value.
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
  • 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.
  • 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.
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
  • 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
  • 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