§ 67-5-1301 Assessment by comptroller of the treasury
§ 67-5-1302 Basis of value and level of assessment
§ 67-5-1303 Schedules generally
§ 67-5-1304 Railroad companies
§ 67-5-1305 Freight or private car companies
§ 67-5-1306 Express companies
§ 67-5-1307 Streetcar and interurban companies
§ 67-5-1308 Motor bus and truck companies
§ 67-5-1309 Pipeline companies
§ 67-5-1310 Telephone, radio common carrier, telephone cooperative, and cellular or wireless telecommunication and telecommunications tower companies
§ 67-5-1311 Gas, water, and sewerage companies
§ 67-5-1312 Power companies
§ 67-5-1313 Electric light companies and electric cooperatives
§ 67-5-1314 Commercial air carrier companies
§ 67-5-1315 Water transportation carrier companies
§ 67-5-1316 Filing of return
§ 67-5-1317 Failure to file schedules
§ 67-5-1318 Collection of penalty
§ 67-5-1319 Additional information required by comptroller of the treasury – Access to records
§ 67-5-1320 Power of comptroller of the treasury to obtain evidence
§ 67-5-1321 False testimony – Disobedience of summons
§ 67-5-1322 Determination of value and allocation to state
§ 67-5-1323 Distribution and apportionment to county, municipality, and taxing district
§ 67-5-1324 Situs of intangibles apportioned to state
§ 67-5-1325 Distributable and localized property
§ 67-5-1326 Preservation of records
§ 67-5-1327 Date of completion of assessments – Hearing of exceptions – Filing with state board
§ 67-5-1328 Review of assessments by state board
§ 67-5-1329 Certification of valuation to comptroller of the treasury
§ 67-5-1330 Special assessment on notice by state board
§ 67-5-1331 Certification of valuation to local officials – Collection of tax
§ 67-5-1332 Lien of taxes – Delinquency
§ 67-5-1333 Collection of county and city taxes

Terms Used In Tennessee Code > Title 67 > Chapter 5 > Part 13 - Classification and Assessment - Utilities and Carriers

  • 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.
  • Appraisal: A determination of property value.
  • 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
  • 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.
  • 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.
  • 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.
  • 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
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • 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.
  • 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
  • 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
  • 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
  • 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.
  • 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).
  • 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
  • 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: 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
  • Summons: Another word for subpoena used by the criminal justice system.
  • Taxpayer: means any owner of property subject to taxation or any party liable for property taxes. See Tennessee Code 67-5-105
  • Testify: Answer questions in court.
  • Trustee: A person or institution holding and administering property in trust.
  • 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