Home/Tennessee/Statutes/Title: 9/§ 9-24-105
Tennessee Statutes

§ 9-24-105 — Taxation of property subject to lease financing

Tennessee § 9-24-105
JurisdictionTennessee
Title9

This text of Tennessee § 9-24-105 (Taxation of property subject to lease financing) 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. § 9-24-105 (2026).

Text

All property leased by a public entity is deemed to be property owned by the public entity for purposes of all taxation of the state or any public entity, and such property is exempt from all such taxation to the extent property owned by the public entity is otherwise exempt from taxation.

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Legislative History

Added by 2021 Tenn. Acts, ch. 196, s 1, eff. 4/22/2021.

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Bluebook (online)
Tennessee § 9-24-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/9-24-105.