{"data":{"id":"us-tn/tenn.-code-ann.-67-5-101","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-5-101","heading":"Property subject to tax generally","body":"All property, real and personal, shall be assessed for taxation for state, county and municipal purposes, except such as is declared exempt in part 2 of this chapter, or unless otherwise provided.","path":["TN Code","Title 67","Chapter 5"],"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":"504998d2ef9633d70e17b70adae4d91c765a1844f62f789045026d269aa45696","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-5-1009","next":"us-tn/tenn.-code-ann.-67-5-1010"},"notice":"GroundRules: Original legal text. Not legal advice."}