Tenn. Comp. R. & Regs. 0600-12-.01 - PURPOSE

The purpose of these rules is to implement the provision of T.C.A. § 67-5-801(b) concerning the establishment of guidelines for apportionment among subclasses where a parcel of real property is used for more than one (1) purpose, which would result in different subclassifications and different assessment percentages.


Tenn. Comp. R. & Regs. 0600-12-.01
Original rules filed August 23, 2017; effective 11/21/2017.

Authority: T.C.A. §§ 4-3-5103, 67-1-305, and 67-5-801(b).

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