Tenn. Comp. R. & Regs. 0600-07-.04
Current through December 10, 2024
Assessors of property shall maintain a list of commercial and industrial tangible personal property accounts for which no reporting schedule has been filed, or the assessment records for such accounts shall contain a notation such that the absence of a reporting schedule as to particular accounts can be readily made known to tax collecting officials or others responsible for issuance of property tax bills upon request.
Tenn. Comp. R. & Regs. 0600-07-.04
Authority: T.C.A. §§ 67-1-305 and 67-5-1501.