Tennessee § 9-3-203 Improperly assessed personal property

Tennessee Statutes

§ 9-3-203 — Improperly assessed personal property

Tennessee § 9-3-203

Title9

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Bluebook

Tenn. Code Ann. § 9-3-203 (2026).

Text

Such auditors shall have the authority to:

(1)Ascertain any unassessed personal property or personal property assessed on a wrong or improper basis, or where such assessment on personal property was obtained by fraud, deceit, misrepresentation or concealment, but only for the current year for which such audit is made; and (2) Report the same to the comptroller of the treasury, whose duty it is to direct the trustee of the county in which such property is located to enter the same on the tax books of such county and the same to be the assessment in such county wherein is such personal property, and to be collected in the same way and manner as other property assessed for taxation.

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Such auditors shall have the authority to: (1) Ascertain any unassessed personal property or personal property assessed on a wrong or improper basis, or where such assessment on personal property was obtained by fraud, deceit, misrepresentation or concealment, but only for the current year for which such audit is made; and (2) Report the same to the comptroller of the treasury, whose duty it is to direct the trustee of the county in which such property is located to enter the same on the tax books of such county and the same to be the assessment in such county wherein is such personal property, and to be collected in the same way and manner as other property assessed for taxation.

Legislative History

Acts 1923, ch. 109, § 3; Shan. Supp., § 948a12; Code 1932, § 1656; Acts 1945, ch. 36, § 1; C. Supp. 1950, § 1656; Acts 1977, ch. 103, § 3; T.C.A. (orig. ed.), §§ 9-304, 9-3-103; Acts 1985, ch. 118, § 8.