{"data":{"id":"us-tn/tenn.-code-ann.-67-5-1323","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-5-1323","heading":"Distribution and apportionment to county, municipality, and taxing district","body":"Having allocated to this state its share of the unit or system value in accordance with § 67-5-1322 , the comptroller of the treasury shall then determine the assessment and the portion of the property which is distributable and the portion that is localized in accordance with § 67-5-1325 .","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":"2835a11ca86837b2dc4162c3bcbb59ffb7089c5a6eda26d503ddb55d874a9f02","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-5-1322","next":"us-tn/tenn.-code-ann.-67-5-1324"},"notice":"GroundRules: Original legal text. Not legal advice."}