It is declared to be the legislative intent that §§ 67-1-502 and 67-1-508 — 67-1-513 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments and the state board of equalization; and the division and the board and each of the entities shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-502 and 67-1-508 — 67-1-513, and to equalize the assessment of all property subject to taxation as provided by law.
Tenn. Code Ann. § 67-1-501
Construction
Applied in 1 court decision — leading case 6 F. Supp. 2d 720 - Pharris v. Looper (1998)
Most recently applied in 6 F. Supp. 2d 720 - Pharris v. Looper (May 1998)
Acts 1973, ch. 226, § 3; T.C.A., § 67-339.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.