Part 1 Levy of Tax 67-5-101 – 67-5-105
Part 2 Exemptions 67-5-201 – 67-5-227
Part 3 Assessors and Equalizers Generally 67-5-301 – 67-5-307
Part 4 State Tax Records 67-5-401 – 67-5-402
Part 5 Classification and Assessment — Miscellaneous Provisions 67-5-501 – 67-5-515
Part 6 Classification and Assessment — Valuation 67-5-601 – 67-5-606
Part 7 Classification and Assessment — Tax Relief 67-5-701 – 67-5-705
Part 8 Classification and Assessment — Real Property 67-5-801 – 67-5-809
Part 9 Classification and Assessment — Tangible Personal Property 67-5-901 – 67-5-904
Part 10 Classification and Assessment — Agricultural, Forest and Open Space Land Act of 1976 67-5-1001 – 67-5-1050
Part 12 Classification and Assessment — Insurance Companies 67-5-1201 – 67-5-1209
Part 13 Classification and Assessment — Utilities and Carriers 67-5-1301 – 67-5-1334
Part 14 Assessment Review — County Boards of Equalization 67-5-1401 – 67-5-1415
Part 15 Assessment Review — State Board of Equalization 67-5-1501 – 67-5-1515
Part 16 Periodic Reappraisal and Equalization 67-5-1601 – 67-5-1609
Part 17 Certified Tax Rate 67-5-1701 – 67-5-1705
Part 18 Collection 67-5-1801 – 67-5-1809
Part 19 Accounting and Settlement 67-5-1901 – 67-5-1905
Part 20 Delinquent Taxes 67-5-2001 – 67-5-2013
Part 21 Tax Lien — Generally 67-5-2101 – 67-5-2103
Part 22 Tax Lien — Receivership 67-5-2201 – 67-5-2210
Part 23 Tax Lien — Protection of Timber 67-5-2301 – 67-5-2309
Part 24 Tax Lien — Enforcement Generally 67-5-2401 – 67-5-2423
Part 25 Tax Lien — Sale of Property 67-5-2501 – 67-5-2516
Part 27 Redemption 67-5-2701 – 67-5-2703
Part 28 Waiver 67-5-2801 – 67-5-2803

Terms Used In Tennessee Code > Title 67 > Chapter 5

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Aggrieved person: means a person who was a party to an intercepted wire, oral or electronic communication, or a person against whom the interception was directed. See Tennessee Code 40-6-303
  • Agricultural land: means land that meets the minimum size requirements specified in subdivision (1)(B) and that either:

    • (i) Constitutes a farm unit engaged in the production or growing of agricultural products. See Tennessee Code 67-5-1004

    • 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

      • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
      • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
      • Appraisal: A determination of property value.
      • Arrest: Taking physical custody of a person by lawful authority.
      • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
      • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
      • Attorney general and reporter: means the attorney general and reporter of Tennessee. See Tennessee Code 40-6-303
      • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
      • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
      • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
      • 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
      • Collector: means in the case of any tax entity, other than a county, that collects its own taxes, assessments, or other charges secured by property, the officer of such tax entity responsible for collecting such taxes, assessments, or charges. See Tennessee Code 67-5-105
      • Commissioner: means the commissioner of agriculture or the commissioner's designee. See Tennessee Code 67-5-1004
      • Contents: when used with respect to any wire, oral or electronic communication, includes any information concerning the substance, purport or meaning of that communication. See Tennessee Code 40-6-303
      • Contract: A legal written agreement that becomes binding when signed.
      • 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.
      • County mayor: means and includes "county executive" unless the context clearly indicates otherwise. See Tennessee Code 1-3-105
      • Court of record: means any circuit or criminal court in the state of Tennessee. See Tennessee Code 40-6-303
      • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
      • Decedent: A deceased person.
      • Deed: The legal instrument used to transfer title in real property from one person to another.
      • Delinquent tax: means a tax as defined in this section that has been due and payable for at least two (2) years or a tax that has been due and payable for at least one (1) year on real property that is vacant and abandoned pursuant to §. See Tennessee Code 67-5-2201
      • Dependent: A person dependent for support upon another.
      • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
      • District attorney general: means the district attorney general of any judicial district where jurisdiction exists to prosecute an offense that is grounds for an intercept order under §. See Tennessee Code 40-6-303
      • Electronic communication: means any transfer of signs, signals, writing, images, sounds, data or intelligence of any nature transmitted in whole or in part by the aid of wire, radio, electromagnetic, photooptical or photoelectronic facilities, but does not include:

        • (A) Any wire or oral communication. See Tennessee Code 40-6-303

        • Electronic communications service: means any service which provides to users of the service the ability to send or receive wire or electronic communications. See Tennessee Code 40-6-303
        • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
        • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
        • Escrow: Money given to a third party to be held for payment until certain conditions are met.
        • 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.
        • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
        • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
        • Felony: A crime carrying a penalty of more than a year in prison.
        • Fiduciary: A trustee, executor, or administrator.
        • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
        • Forest land: means land constituting a forest unit engaged in the growing of trees under a sound program of sustained yield management that is at least fifteen (15) acres and that has tree growth in such quantity and quality and so managed as to constitute a forest. See Tennessee Code 67-5-1004
        • Fraud: Intentional deception resulting in injury to another.
        • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
        • Governmental body: means the state of Tennessee, or any county, municipality or other governmental subdivision of the state. See Tennessee Code 67-5-2201
        • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
        • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
        • Grantor: The person who establishes a trust and places property into it.
        • Gross agricultural income: means total income, exclusive of adjustments or deductions, derived from the production or growing of crops, plants, animals, aquaculture products, nursery, or floral products, including income from the rental of property for such purposes and income from federal set aside and related agricultural management programs. See Tennessee Code 67-5-1004
        • hearing examiner: includes an administrative judge serving by appointment of the state board of equalization or an administrative judge serving on behalf of the board under appointment by the secretary of state. See Tennessee Code 67-5-1505
        • 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
        • 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.
        • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
        • Intercept: means the aural or other acquisition of the contents of any wire, electronic, or oral communication through the use of any electronic, mechanical, or other device. See Tennessee Code 40-6-303
        • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
        • Intestate: Dying without leaving a will.
        • Investigative or law enforcement officer: means :

          • (A) In all counties having a population in excess of two hundred fifty thousand (250,000), according to the 1990 federal census or any subsequent federal census:

            • (i) Any officer of the state or a political subdivision of the state, who:

              • (a) Is empowered by law to conduct investigations of or to make arrests for offenses enumerated in §. See Tennessee Code 40-6-303

              • Judge of competent jurisdiction: means a judge presiding over any court of record as defined in this part and §§. See Tennessee Code 40-6-303
              • 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
              • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
              • 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
              • Levy: as used in this title , includes the power of distraint and seizure by any means. See Tennessee Code 67-1-1404
              • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
              • Lien: A claim against real or personal property in satisfaction of a debt.
              • Lineal descendant: Direct descendant of the same ancestors.
              • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
              • Livestock: means all equine as well as animals that are being raised primarily for use as food or fiber for human utilization or consumption including, but not limited to, cattle, sheep, swine, goats, and poultry. See Tennessee Code 1-3-105
              • Minor: means any person who has not attained eighteen (18) years of age. See Tennessee Code 1-3-105
              • Month: means a calendar month. See Tennessee Code 1-3-105
              • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
              • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
              • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
              • nursery stock: means all trees, shrubs, or other plants, or parts of such trees, shrubs or other plants, grown or kept for, or capable of, propagation, distribution or sale on a commercial basis. See Tennessee Code 1-3-105
              • Oath: includes affirmation. See Tennessee Code 1-3-105
              • 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.
              • Open space easement: means a perpetual right in land of less than fee simple that:

                • (A) Obligates the grantor and the grantor's heirs and assigns to certain restrictions constituted to maintain and enhance the existing open or natural character of the land. See Tennessee Code 67-5-1004

                • Open space land: includes greenbelt lands or lands primarily devoted to recreational use. See Tennessee Code 67-5-1004
                • Oral communication: means any oral communication uttered by a person exhibiting an expectation that the communication is not subject to interception under circumstances justifying that expectation, but "oral communication" does not include any electronic communication. See Tennessee Code 40-6-303
                • Owner: means the person holding title to the land. See Tennessee Code 67-5-1004
                • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
                • Pen register: means a device which records or decodes electronic or other impulses which identify the numbers dialed or otherwise transmitted on the telephone line to which the device is attached, but "pen register" does not include any device used by a provider or customer of a wire or electronic communication service for billing, or recording as an incident to billing, for communication services provided by the provider or any device used by a provider or customer of a wire communication service for cost accounting or other like purposes in the ordinary course of its business. See Tennessee Code 40-6-303
                • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
                • Person: means any individual, partnership, corporation, organization, association, or other legal entity. See Tennessee Code 67-5-1004
                • 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
                • Planning commission: means a commission created under §. See Tennessee Code 67-5-1004
                • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
                • Present use value: means the value of land based on its current use as either agricultural, forest, or open space land and assuming that there is no possibility of the land being used for another purpose. See Tennessee Code 67-5-1004
                • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
                • Probate: Proving a will
                • 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
                • Property: means any and all real property and all improvements thereon or used in connection therewith. See Tennessee Code 67-5-2201
                • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
                • Quorum: The number of legislators that must be present to do business.
                • real property: include lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. 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
                • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
                • Remand: When an appellate court sends a case back to a lower court for further proceedings.
                • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
                • Road: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
                • Rollback taxes: means the amount of back tax differential payable under §. See Tennessee Code 67-5-1004
                • Savings and loan association: includes a building and loan association, a federal or state savings and loan association, a federal savings bank, and any other financial institution, the accounts of which are insured by the federal savings and loan insurance corporation (FSLIC) or any successor of such corporation. See Tennessee Code 1-3-105
                • Service of process: The service of writs or summonses to the appropriate party.
                • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
                • 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
                • State forester: means the director of the division of forestry. See Tennessee Code 67-5-1004
                • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
                • Summons: Another word for subpoena used by the criminal justice system.
                • Tax: means any obligation due a governmental body, which obligation is secured by a lien on real property. See Tennessee Code 67-5-2201
                • Tax entity: includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax. See Tennessee Code 67-5-105
                • Tax lien: means the lien securing a tax as defined in this section. See Tennessee Code 67-5-2201
                • Tax suit: means any suit brought to enforce a tax lien as defined in this section. See Tennessee Code 67-5-2201
                • Taxpayer: means any owner of property subject to taxation or any party liable for property taxes. See Tennessee Code 67-5-105
                • Taxpayer: as used in this part or part 15 of this chapter, means the owner of the property under appeal or any lessee legally obligated to pay ad valorem taxes for which the property is liable. See Tennessee Code 67-5-1412
                • Testify: Answer questions in court.
                • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
                • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
                • Trustee: A person or institution holding and administering property in trust.
                • Venue: The geographical location in which a case is tried.
                • Wire communication: means any aural transfer made in whole or in part through the use of facilities for the transmission of communications by the aid of wire, cable, or other like connection between the point of origin and the point of reception, including the use of such connection in a switching station, furnished or operated by any person engaged as a provider of wire or electronic communications service in providing or operating those facilities for the transmission of communications. See Tennessee Code 40-6-303
                • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105