{"data":{"id":"us-tn/tenn.-code-ann.-67-1-204","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-1-204","heading":"Liberal construction","body":"It is declared to be the legislative intent that §§ 67-1-201 - 67-1-204 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments, the comptroller of the treasury and the state board of equalization, and they and each of them have and shall exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-201 - 67-1-204, and to equalize the assessment of all property subject to taxation as provided by law.","path":["TN Code","Title 67","Chapter 1"],"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":"b224e1e64c0b472d20cbde9508f807159c574fb3917630b6361e4c141bd818ca","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-1-203","next":"us-tn/tenn.-code-ann.-67-1-205"},"notice":"GroundRules: Original legal text. Not legal advice."}