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2019 Tennessee Code
Title 6 - Cities and Towns
City Manager-Commission Charter
Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter
§ 6-22-104. Ad valorem tax.
Universal Citation: TN Code § 6-22-104 (2019)
The ad valorem tax upon the stocks, accounts, and equipment may be assessed and collected in like manner as state and county merchant's ad valorem tax is assessed upon the same property. It is the duty of the county assessor of property and the comptroller of the treasury to prepare a separate assessment book or roll showing real, personal and mixed property assessable by the county assessor of property or the comptroller of the treasury lying within the limits of the city.
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