Tenn. Comp. R. & Regs. 0600-11-.15
Current through January 8, 2025
The Assessor shall note on the property record card all instances when mineral reserves have been assessed. Although no particular format must be used due to the various assessment systems employed throughout Tennessee, mineral assessments should be readily identifiable by utilization of a special interest card, property identifier, or the equivalent.
Tenn. Comp. R. & Regs. 0600-11-.15
Authority: T.C.A. §§ 67-1-305, 67-5-502(d) and 67-5-804.