Tenn. Comp. R. & Regs. 0600-12-.05

Current through January 8, 2025

Section 0600-12-.05 - APPORTIONING ASSESSMENT PERCENTAGES AMONG SUBCLASSES

Where the uses of a property include two (2) or more subclasses, the assessor shall apply the appropriate assessment percentage to each subclass. In order to determine the appropriate assessment percentage for each subclass, the assessor shall first determine the share of the total market value attributable to each subclass.

Tenn. Comp. R. & Regs. 0600-12-.05

Original rules filed August 23, 2017; effective 11/21/2017.

Authority: T.C.A. §§ 4-3-5103, 67-1-305, and 67-5-801(b).