2015 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 5 - Property Taxes
Part 12 - Classification and Assessment -- Insurance Companies
§ 67-5-1207 - Minimum assessment.
In no event shall the assessment of the balance of the corporate property and capital stock of any company under ยง 67-5-1203(b), in any year up to and including the year 1980, be less than the assessment of the shares of stock of such company for the year 1967, under this part, or, in the case of a corporation which is the continuing corporation resulting from a merger or consolidation, less than the aggregate assessment of the shares of stock of all its predecessor corporations for the year 1967, under this part.
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