Tennessee § 5-2-116 Location of boundaries - Purposes other than assessment

Tennessee Statutes

§ 5-2-116 — Location of boundaries - Purposes other than assessment

Tennessee § 5-2-116

Title5

This text of Tennessee § 5-2-116 (Location of boundaries - Purposes other than assessment) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 5-2-116 (2026).

Text

(a)In circumstances where a dispute arises concerning the location of a county line for purposes other than property taxation, the state board of equalization shall have authority to determine the location of county lines.

(b)In such disputes, the state board shall not have the authority to locate a county line so that property that has been assessed for property taxation purposes in one (1) county for five (5) years or more is located in a different county.

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(a) In circumstances where a dispute arises concerning the location of a county line for purposes other than property taxation, the state board of equalization shall have authority to determine the location of county lines. (b) In such disputes, the state board shall not have the authority to locate a county line so that property that has been assessed for property taxation purposes in one (1) county for five (5) years or more is located in a different county.