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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 2 - Division of Property Assessments
§ 67-1-204. Liberal construction.
Universal Citation: TN Code § 67-1-204 (2017)
It is declared to be the legislative intent that §§ 67-1-201 -- 67-1-204 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments, the comptroller of the treasury and the state board of equalization, and they and each of them have and shall exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-201 -- 67-1-204, and to equalize the assessment of all property subject to taxation as provided by law.
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