All property, real and personal, shall be assessed for taxation for state, county and municipal purposes, except such as is declared exempt in part 2 of this chapter, or unless otherwise provided.
Tenn. Code Ann. § 67-5-101
Property subject to tax generally
Applied in 3 court decisions — leading case Nissan North America, Inc. v. Haislip (2004)
Most recently applied in Maxwell v. United States (March 2012)
Acts 1973, ch. 226, § 5; T.C.A., § 67-401.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.