GroundRules
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- Tenn. Code Ann. § 67-5-1324 · Situs of intangibles apportioned to state
- Tenn. Code Ann. § 67-5-1325 · Distributable and localized property
- Tenn. Code Ann. § 67-5-1326 · Preservation of records
- Tenn. Code Ann. § 67-5-1327 · Date of completion of assessments - Hearing of exceptions - Filing with state board
- Tenn. Code Ann. § 67-5-1328 · Review of assessments by state board
- Tenn. Code Ann. § 67-5-1329 · Certification of valuation to comptroller of the treasury
- Tenn. Code Ann. § 67-5-1330 · Special assessment on notice by state board
- Tenn. Code Ann. § 67-5-1331 · Certification of valuation to local officials - Collection of tax
- Tenn. Code Ann. § 67-5-1332 · Lien of taxes - Delinquency
- Tenn. Code Ann. § 67-5-1333 · Collection of county and city taxes
- Tenn. Code Ann. § 67-5-1401 · Failure of taxpayer to protest assessment before board - Effect
- Tenn. Code Ann. § 67-5-1402 · Duties of board
- Tenn. Code Ann. § 67-5-1403 · Assessor - Assistance and recommendations to board
- Tenn. Code Ann. § 67-5-1404 · Power of board to obtain evidence
- Tenn. Code Ann. § 67-5-1405 · Examination of assessors by board
- Tenn. Code Ann. § 67-5-1406 · Hearing officers
- Tenn. Code Ann. § 67-5-1407 · Complaints to county board of equalization
- Tenn. Code Ann. § 67-5-1408 · Disposition of complaints
- Tenn. Code Ann. § 67-5-1409 · Time for completion of board action
- Tenn. Code Ann. § 67-5-1410 · Certification of assessments
- Tenn. Code Ann. § 67-5-1411 · Board's action final - Notice
- Tenn. Code Ann. § 67-5-1412 · Appeal of county or other local board action to state board authorized
- Tenn. Code Ann. § 67-5-1413 · Reserved
- Tenn. Code Ann. § 67-5-1414 · Record of board's action preserved by assessor
- Tenn. Code Ann. § 67-5-1415 · Proceedings by board against assessors
- Tenn. Code Ann. § 67-5-1501 · Jurisdiction and duties - Filing of appeals
- Tenn. Code Ann. § 67-5-1502 · [Repealed]
- Tenn. Code Ann. § 67-5-1504 · Remand of complaints to county board
- Tenn. Code Ann. § 67-5-1505 · Hearing examiners
- Tenn. Code Ann. § 67-5-1506 · Action on hearing examiner's report
- Tenn. Code Ann. § 67-5-1507 · Evidence obtained by board members
- Tenn. Code Ann. § 67-5-1508 · Information from property assessments division
- Tenn. Code Ann. § 67-5-1509 · Equalization action by state board
- Tenn. Code Ann. § 67-5-1510 · Changes of individual classification or assessment by state board
- Tenn. Code Ann. § 67-5-1511 · Finality of board action - Collection of taxes - Judicial review
- Tenn. Code Ann. § 67-5-1512 · Certification of board action - Penalties and interest
- Tenn. Code Ann. § 67-5-1513 · Record of board actions
- Tenn. Code Ann. § 67-5-1514 · Assistance of agents - Qualifications, registration, disciplinary action
- Tenn. Code Ann. § 67-5-1515 · [Enactment contingent on county approval. See the Compiler's Notes.] Tax freezes for qualified senior citizens
- Tenn. Code Ann. § 67-5-1601 · General provisions - Administration - Costs - Penalty for failure to comply
- Tenn. Code Ann. § 67-5-1602 · Repayment of reappraisal loans
- Tenn. Code Ann. § 67-5-1603 · Equalization of assessments based on reappraisals
- Tenn. Code Ann. § 67-5-1604 · Appraisal ratio studies
- Tenn. Code Ann. § 67-5-1605 · Periodic appraisal ratio studies required
- Tenn. Code Ann. § 67-5-1606 · Annual overall ratio of appraisal - Ratios for classifications - Public utility properties and operating properties of modern market telecommunications providers
- Tenn. Code Ann. § 67-5-1608 · When penalty and interest attach
- Tenn. Code Ann. § 67-5-1609 · Untimely completion of program - Notice - Extension of reappraisal
- Tenn. Code Ann. § 67-5-1701 · General provisions
- Tenn. Code Ann. § 67-5-1702 · Levy in excess of certified rate
- Tenn. Code Ann. § 67-5-1703 · Notification of change in assessment rolls - Adoption of increased tax rate due to reduction in assessment rolls
- Tenn. Code Ann. § 67-5-1704 · Special school districts
- Tenn. Code Ann. § 67-5-1705 · Extended reappraisal programs - Applicability of part
- Tenn. Code Ann. § 67-5-1801 · Collector - Place of payment - Collection agent - Evidence of taxes - Deposits - Subrogation - Electronic funds transfers
- Tenn. Code Ann. § 67-5-1803 · Late billing in certain counties
- Tenn. Code Ann. § 67-5-1804 · Discount for early payment
- Tenn. Code Ann. § 67-5-1805 · Payment by part owner
- Tenn. Code Ann. § 67-5-1806 · Bar to collection after ten years
- Tenn. Code Ann. § 67-5-1807 · Quarterly installments
- Tenn. Code Ann. § 67-5-1808 · Prepayment and partial payment of property taxes
- Tenn. Code Ann. § 67-5-1809 · Refund of property taxes after final action
- Tenn. Code Ann. § 67-5-1901 · Trustee's bond
- Tenn. Code Ann. § 67-5-1902 · Monthly settlement and annual statement
- Tenn. Code Ann. § 67-5-1903 · Annual report of delinquent taxes and double assessments
- Tenn. Code Ann. § 67-5-1904 · Credits to trustee on settlement with county
- Tenn. Code Ann. § 67-5-2001 · [Effective Until 1/1/2026] Deputies collect delinquent taxes
- Tenn. Code Ann. § 67-5-2001-d-1 · 2024 Tennessee Code Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) Part 20 - DELINQUENT TAXES (§§ 67-5-2001 — 67-5-2013) Section 67-5-2001 - [Effective 1/1/2026] Deputies collect delinquent taxes
- Tenn. Code Ann. § 67-5-2002 · Publication of delinquent tax lists
- Tenn. Code Ann. § 67-5-2003 · Collection by distraint and sale of personalty - Actions at law or garnishment
- Tenn. Code Ann. § 67-5-2004 · Collection by garnishment - Retention of collection agent
- Tenn. Code Ann. § 67-5-2005 · Delinquent municipal real property taxes - Tax sale
- Tenn. Code Ann. § 67-5-2006 · Return of delinquent tax list - Settlement
- Tenn. Code Ann. § 67-5-2007 · Collection fees and costs
- Tenn. Code Ann. § 67-5-2008 · Payment of tax after return of delinquent tax list
- Tenn. Code Ann. § 67-5-2009 · Record of levies
- Tenn. Code Ann. § 67-5-201 · Real property transferred between exempt and nonexempt persons
- Tenn. Code Ann. § 67-5-2010 · Interest - Delinquent taxes
- Tenn. Code Ann. § 67-5-2011 · Military personnel - Due date of taxes
- Tenn. Code Ann. § 67-5-2012 · Election to sell tax receivables
- Tenn. Code Ann. § 67-5-2013 · De minimus property tax
- Tenn. Code Ann. § 67-5-202 · Trust estates
- Tenn. Code Ann. § 67-5-203 · Government property
- Tenn. Code Ann. § 67-5-204 · Public ways
- Tenn. Code Ann. § 67-5-205 · Government bonds and notes
- Tenn. Code Ann. § 67-5-206 · Housing authorities
- Tenn. Code Ann. § 67-5-207 · Religious, charitable, scientific, educational institutions
- Tenn. Code Ann. § 67-5-208 · Recycling waste products
- Tenn. Code Ann. § 67-5-209 · Private act hospital authorities
- Tenn. Code Ann. § 67-5-210 · Real property owned and used by nonprofit economic or charitable development organization - Requirements
- Tenn. Code Ann. § 67-5-2101 · Taxes on which lien based
- Tenn. Code Ann. § 67-5-2102 · Property subject to lien
- Tenn. Code Ann. § 67-5-2103 · Nature of proceedings
- Tenn. Code Ann. § 67-5-211 · Charter or contract exemptions
- Tenn. Code Ann. § 67-5-212 · Religious, charitable, scientific, educational institutions - Assessment Act
- Tenn. Code Ann. § 67-5-213 · Property of certain educational institutions
- Tenn. Code Ann. § 67-5-214 · Cemeteries and monuments
- Tenn. Code Ann. § 67-5-215 · Personal bank accounts and other personal property
- Tenn. Code Ann. § 67-5-216 · Growing crops - Livestock and poultry - "Aged whiskey barrel" defined
- Tenn. Code Ann. § 67-5-217 · Property in transit
- Tenn. Code Ann. § 67-5-218 · Historic properties
- Tenn. Code Ann. § 67-5-219 · Airport runways and aprons