Tennessee Statutes

§ 7-84-103 — Definitions - Parts 1-4

Tennessee·Title 7

As used in parts 1-4 of this chapter, unless the context otherwise requires:

(1)"Assessed value" means value as assessed for municipal property tax purposes;
(2)"Board" means the board of assessment commissioners;
(3)"District" means the central business district created by ordinance or resolution by a municipality, or a corridor of central business districts created by joint agreement of two (2) or more municipalities;
(4)"Governing body" means the council or commission or other municipal body exercising general legislative power in the municipality or any county legislative body;
(5)"Municipality" means any incorporated city, town, metropolitan government, or county of this state exercising general governmental functions in the state;
(6)"Owner" means record owner in fee; and (7) "

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Related

Chapman v. Sullivan County
608 S.W.2d 580 (Tennessee Supreme Court, 1980)
26 case citations

Legislative History

Acts 1971, ch. 268, § 3; 1977, ch. 154, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 6-3903; Acts 1990, ch. 808, § 1; 2003, ch. 196, § 1.

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