Tenn. Code § 67-1-501
Current through Acts 2023-2024, ch. 1003
It is declared to be the legislative intent that §§ 67-1-502 and 67-1-508 - 67-1-513 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments and the state board of equalization; and the division and the board and each of the entities shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-502 and 67-1-508 - 67-1-513, and to equalize the assessment of all property subject to taxation as provided by law.
T.C.A. § 67-1-501