Tennessee Statutes

§ 7-51-909 — Tax exemption for capital improvement property

Tennessee § 7-51-909

This text of Tennessee § 7-51-909 (Tax exemption for capital improvement property) 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. § 7-51-909 (2026).

Text

Any contract, lease or lease-purchase agreement with respect to capital improvement property entered into under the authority of this part and the income from the property shall be exempt from all state, county and municipal taxation except for inheritance, transfer and estate taxes, and except as otherwise provided in this code.

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Legislative History

Acts 1988, ch. 750, § 29.

Nearby Sections

15
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Bluebook (online)
Tennessee § 7-51-909, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/7-51-909.