Unless otherwise provided herein these rules shall govern the procedure for valuation of any industrial and commercial Leasehold Interest held by a non-governmental entity in real property owned by the United States government, the State of Tennessee, any county, or any incorporated town, city or taxing district, or any agency or political subdivision thereof.
Tenn. Comp. R. & Regs. 0600-14-.01
Authority: T.C.A. §§ 67-1-305, 67-5-502(d), and 67-5-605.