Tenn. Code § 6-34-201
Current through Acts 2023-2024, ch. 1069
The council may, by ordinance, provide for the assessment, by city assessing personnel, of property lying within the corporate limits, or may enter into any necessary agreements with the appropriate county officials for joint assessments by the city and county, or may elect to use county assessments. There shall be added to any county assessment any property omitted from such assessments.
T.C.A. § 6-34-201