Tenn. Comp. R. & Regs. 0600-11-.12 - VALUATION AND SUBCLASSIFICATION OF INACTIVE INDICATED MINERAL RESERVES

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(1) Mineral reserves that cannot be reliably measured have no contributory value for property tax purposes.

(2) Parcels with inactive indicated mineral reserves should be valued and subclassified without consideration of any mineral reserves.

Notes

Tenn. Comp. R. & Regs. 0600-11-.12

Original rule filed April 25, 2017; effective 7/24/2017.

Authority: T.C.A. §§ 67-1-305, 67-5-502(d) and 67-5-801.

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