{"data":{"id":"us-tn/tenn.-code-ann.-67-5-1202","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-5-1202","heading":"Place of assessment","body":"The corporate property and capital stock referred to in § 67-5-1201 shall be assessed at the following places:\n(1) The real property and tangible personal property shall be assessed and taxed where situated; and\n(2) The balance of such corporate property and capital stock shall be assessed and taxed in the county or civil district in which the principal office of such company is maintained.","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":"0ad7baaf4d0d55966ddf15eefd858cafde6ff8e4bc5e86cdfc864e64ba8ce02c","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-5-1201","next":"us-tn/tenn.-code-ann.-67-5-1203"},"notice":"GroundRules: Original legal text. Not legal advice."}