Tenn. Comp. R. & Regs. 0600-03-.02 - DEFINITIONS

For purposes of tax relief rules and regulations:

(1) "Affidavit" is hereby defined as a notarized statement under oath.

(2) "Application credit voucher" (herein referred to as ACV) is (a) the tax relief application approved by the Division of Property Assessments for use in tax years subsequent to a recipient's initial year of tax relief, and (b) a voucher to be used for payment of taxes by a tax relief recipient in subsequent years of eligibility.

(3) "Collecting Official" means the county trustee, or in the case of taxes due a municipality, the county trustee or other official responsible for collection of property taxes.

(4) "Disability", with respect to a non-veteran, is hereby defined as the inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than twelve (12) months.

(5) "Disbursement voucher" (herein referred to as DV) is the form approved by the Division of Property Assessments for use as the taxpayer's initial application for tax relief and for application in subsequent years if the taxpayer did not use the ACV in a prior year.

(6) "Division" or "Division of Property Assessments" shall mean the Division of Property Assessments in the Office of the Comptroller of the Treasury created by T.C.A. § 67-1-201.

(7) "Residence" or "Principal Residence" means the dwelling owned and used by the taxpayer as the taxpayer's legal residence during some part of the given tax year for which tax relief is requested.

(8) "Submission Date" means the deadline for submission of applications for refunds or presentment of credit vouchers set forth in T.C.A. § 67-5-701(d)(2).

(9) "Taxpayer" is hereby defined to be the applicant, except for determination of income.

(10) "Tax year" means the period of January 1 through December 31 of the year in which property taxes become due.

(11) "U.S. Department of Veterans Affairs Aid and Attendance" means that benefit provided to certain veterans under the criteria set forth in 38 C.F.R. § 3.352.

Notes

Tenn. Comp. R. & Regs. 0600-03-.02

Original rule filed February 12, 1982; effective April 1, 1982. Repeal and new rule filed October 14, 1983; effective November 14, 1983. Amendment filed December 1, 1986; effective January 15, 1987. Amendment filed June 16, 1995; effective August 30, 1995. Amendment filed May 11, 2009; effective July 25, 2009. Amendments filed July 5, 2017; effective 10/3/2017.

Authority: Tennessee Constitution Article II, T.C.A. §§ 4-5-5103, and 67-5-701 through 67-5-704.