Tennessee Statutes
§ 67-5-1202 — Place of assessment
Tennessee § 67-5-1202
JurisdictionTennessee
Title67
This text of Tennessee § 67-5-1202 (Place of 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. § 67-5-1202 (2026).
Text
The corporate property and capital stock referred to in § 67-5-1201 shall be assessed at the following places:
(1)The real property and tangible personal property shall be assessed and taxed where situated; and (2) The balance of such corporate property and capital stock shall be assessed and taxed in the county or civil district in which the principal office of such company is maintained.
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Legislative History
Acts 1968, ch. 431, § 2; T.C.A., § 67-730.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-5-1202, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-5-1202.