{"data":{"id":"us-tn/tenn.-code-ann.-67-5-1606","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-5-1606","heading":"Annual overall ratio of appraisal - Ratios for classifications - Public utility properties and operating properties of modern market telecommunications providers","body":"(a) Based upon the appraisal ratio studies and other pertinent information, the state board of equalization shall annually determine the overall ratio of appraisal for property in each county of the state.\n(b) In addition, the board may also determine ratios for the respective classifications of property for each county.\n(c) The state board of equalization shall each year certify to the comptroller of the treasury appraisal levels, as are determined by the board for each county, to be used by the office of state assessed properties for purposes of computing the assessments of public utility properties and operating properties of modern market telecommunications providers.","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":"2e675da30eff9fc61a9d555192d6611e75130797af5607d98969ec4a5bd9f10e","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-5-1605","next":"us-tn/tenn.-code-ann.-67-5-1608"},"notice":"GroundRules: Original legal text. Not legal advice."}