Tenn. Code Ann. § 67-5-1331

Certification of valuation to local officials — Collection of tax

Applied in 1 court decision — leading case Colonial Pipeline Co. v. Morgan (2005)

Most recently applied in Colonial Pipeline Co. v. Morgan (November 2005)

Acts 1973, ch. 226, § 11; T.C.A., § 67-935; Acts 1995, ch. 305, § 125; 2019, ch. 118, § 2.

(1) As soon as the comptroller of the treasury has received the valuation from the board of equalization, the comptroller of the treasury shall certify to the trustee and county assessor of property of each county in which any of such property lies, the amount to be taxed in such counties, respectively, for county purposes; and likewise to the city recorder and/or city official whose responsibility it is to collect the tax of any incorporated city or town the amount to be taxed by such city or town.

(2) [Deleted by 2019 amendment.]

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.