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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 1 - Levy of Tax
§ 67-5-105. Chapter definitions.
Universal Citation: TN Code § 67-5-105 (2017)
- As used in this chapter:
- (1) "Collector" means in the case of any tax entity, other than a county, that collects its own taxes, assessments, or other charges secured by property, the officer of such tax entity responsible for collecting such taxes, assessments, or charges;
- (2) "Tax entity" includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax; and
- (3) "Taxpayer" means any owner of property subject to taxation or any party liable for property taxes.
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