Tennessee § 67-1-204 Liberal construction

Tennessee Statutes

§ 67-1-204 — Liberal construction

Tennessee § 67-1-204

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This text of Tennessee § 67-1-204 (Liberal construction) 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. § 67-1-204 (2026).

Text

It is declared to be the legislative intent that §§ 67-1-201 - 67-1-204 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments, the comptroller of the treasury and the state board of equalization, and they and each of them have and shall exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-201 - 67-1-204, and to equalize the assessment of all property subject to taxation as provided by law.

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It is declared to be the legislative intent that §§ 67-1-201 - 67-1-204 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments, the comptroller of the treasury and the state board of equalization, and they and each of them have and shall exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-201 - 67-1-204, and to equalize the assessment of all property subject to taxation as provided by law.