§ 67-5-101 Property subject to tax generally
§ 67-5-102 Taxation by county
§ 67-5-103 Taxation by municipality
§ 67-5-104 Locality does not meet municipality requirements
§ 67-5-105 Chapter definitions

Terms Used In Tennessee Code > Title 67 > Chapter 5 > Part 1 - Levy of Tax

  • Levy: as used in this title , includes the power of distraint and seizure by any means. See Tennessee Code 67-1-1404
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • 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
  • 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
  • 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