Tennessee § 67-1-1001 Part definitions

Tennessee Statutes

§ 67-1-1001 — Part definitions

Tennessee § 67-1-1001

Title67

This text of Tennessee § 67-1-1001 (Part definitions) 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. § 67-1-1001 (2026).

Text

(a)As used in this part, unless the context otherwise requires:

(1)"Back assessment" means the assessment of property, including land or improvements not identified or included in the valuation of the property, that has been omitted from or totally escaped taxation; and (2) "Reassessment" means the assessment of property that has been assessed at less than its actual cash value by reason of connivance, fraud, deception, misrepresentation, misstatement, or omission of the property owner or the owner's agent.

(b)This section shall not be construed to affect in any manner the operation of § 67-1-1004 , relative to the protection of a bona fide purchaser.

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(a) As used in this part, unless the context otherwise requires: (1) "Back assessment" means the assessment of property, including land or improvements not identified or included in the valuation of the property, that has been omitted from or totally escaped taxation; and (2) "Reassessment" means the assessment of property that has been assessed at less than its actual cash value by reason of connivance, fraud, deception, misrepresentation, misstatement, or omission of the property owner or the owner's agent. (b) This section shall not be construed to affect in any manner the operation of § 67-1-1004 , relative to the protection of a bona fide purchaser.

Legislative History

Acts 1907, ch. 602, § 30; Shan., § 822a1; Code 1932, § 1496; modified; Acts 1982, ch. 774, § 3; T.C.A. (orig. ed.), § 67-1201(b); Acts 1988, ch. 723, §§ 1, 2.