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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 13 - Classification and Assessment — Utilities and Carriers
§ 67-5-1320. Power of Comptroller of the Treasury to Obtain Evidence
Universal Citation: TN Code § 67-5-1320 (2020)
To ascertain any of the foregoing facts, the comptroller of the treasury is hereby vested with the power to summon any person, call for any books, administer oaths, examine any such person or books touching any matters deemed necessary to enable comptroller of the treasury to arrive at the correct value of such property, and may issue summons to any county to be executed by the sheriff of such county.
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