Tenn. Comp. R. & Regs. 0600-11-.01
Current through January 8, 2025
The purpose of these rules is to outline policies and procedures for the appraisal of mineral interests subject to property taxation. These rules replace the Mineral Appraisal Section of the State of Tennessee Assessment Manual approved by the State Board of Equalization in 1972.
Tenn. Comp. R. & Regs. 0600-11-.01
Authority: T.C.A. §§ 67-1-305 and 67-5-502(d).