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U.S. State Codes
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Tennessee
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Title 67 - Taxes and Licenses
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Chapter 5 - Property Taxes
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Part 13 - Classification and Assessment — Utili...
Part 13 - Classification and Assessment — Utilities and Carriers
§ 67-5-1301. Assessment by comptroller of the treasury.
§ 67-5-1302. Basis of value and level of assessment.
§ 67-5-1303. Schedules generally.
§ 67-5-1304. Railroad companies.
§ 67-5-1305. Freight or private car companies.
§ 67-5-1306. Express companies.
§ 67-5-1307. Streetcar and interurban companies.
§ 67-5-1308. Motor bus and truck companies.
§ 67-5-1309. Pipeline companies.
§ 67-5-1310. Telephone, radio common carrier, telephone cooperative, and cellular or wireless telecommunication and telecommunications tower companies.
§ 67-5-1311. Gas, water, and sewerage companies.
§ 67-5-1312. Power companies.
§ 67-5-1313. Electric light companies and electric cooperatives.
§ 67-5-1314. Commercial air carrier companies.
§ 67-5-1315. Water transportation carrier companies.
§ 67-5-1316. Filing of return.
§ 67-5-1317. Failure to file schedules.
§ 67-5-1318. Collection of penalty.
§ 67-5-1319. Additional information required by comptroller of the treasury -- Access to records.
§ 67-5-1320. Power of comptroller of the treasury to obtain evidence.
§ 67-5-1321. False testimony -- Disobedience of summons.
§ 67-5-1322. Determination of value and allocation to state.
§ 67-5-1323. Distribution and apportionment to county, municipality, and taxing district.
§ 67-5-1324. Situs of intangibles apportioned to state.
§ 67-5-1325. Distributable and localized property.
§ 67-5-1326. Preservation of records.
§ 67-5-1327. Date of completion of assessments -- Hearing of exceptions -- Filing with state board.
§ 67-5-1328. Review of assessments by state board.
§ 67-5-1329. Certification of valuation to comptroller of the treasury.
§ 67-5-1330. Special assessment on notice by state board.
§ 67-5-1331. Certification of valuation to local officials -- Collection of tax.
§ 67-5-1332. Lien of taxes -- Delinquency.
§ 67-5-1334. Collection of county and city taxes.