2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 5 - Property Taxes
Part 13 - Classification and AssessmentUtilities and Carriers
- 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 - Distress warrant Sale for delinquency.
- 67-5-1334 - Collection of county and city taxes.
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