2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 5 - Property Taxes
Part 13 - Classification and AssessmentUtilities and Carriers
67-5-1323 - Distribution and apportionment to county, municipality, and taxing district.
67-5-1323. Distribution and apportionment to county, municipality, and taxing district.
Having allocated to this state its share of the unit or system value in accordance with § 67-5-1322, the comptroller of the treasury shall then determine the assessment and the portion of the property which is distributable and the portion that is localized in accordance with § 67-5-1325.
[Acts 1973, ch. 226, § 11; T.C.A., § 67-923; Acts 1995, ch. 305, § 125.]
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