Property subject to tax generally

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TN Code › Title 67 › Chapter 5 › Section 67-5-101

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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. Acts 1973, ch. 226, § 5; T.C.A., § 67-401.

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.

Acts 1973, ch. 226, § 5; T.C.A., § 67-401.

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