There is a newer version of the Tennessee Code
2010 Tennessee Code
Title 5 - Counties
Chapter 8 - Receipt and Management of Funds
Part 1 - General Provisions
5-8-103 - Exempt or taxable property, privileges.
5-8-103. Exempt or taxable property, privileges.
The property and privileges that are taxable or exempt from taxation, for county purposes, are the same that are taxable or exempt from taxation for state revenue.
[Code 1858, § 483; Shan., § 645; Code 1932, § 1036; Acts 1979, ch. 23, § 6; T.C.A. (orig. ed.), § 5-803.]
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