{"data":{"id":"us-tn/tenn.-code-ann.-6-22-104","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 6-22-104","heading":"Ad valorem tax","body":"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.","path":["TN Code","Title 6","Chapter 22"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"319019df01a76c2942103bcdc3e30c0dadbd436d78e62b0b752019242eeee9ed","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-6-22-103","next":"us-tn/tenn.-code-ann.-6-22-105"},"notice":"GroundRules: Original legal text. Not legal advice."}