Tenn. Code Ann. § 67-1-501

This is the official text of Tenn. Code Ann. § 67-1-501, part of Tennessee’s Code Ann — part of the compiled statutory law of Tennessee, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.

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Construction

Official statutory text

It is declared to be the legislative intent that §§ 67-1-502 and 67-1-508 - 67-1-513 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments and the state board of equalization; and the division and the board and each of the entities shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-502 and 67-1-508 - 67-1-513, and to equalize the assessment of all property subject to taxation as provided by law. Acts 1973, ch. 226, § 3; T.C.A., § 67-339.
It is declared to be the legislative intent that §§ 67-1-502 and 67-1-508 - 67-1-513 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments and the state board of equalization; and the division and the board and each of the entities shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-502 and 67-1-508 - 67-1-513, and to equalize the assessment of all property subject to taxation as provided by law.
Acts 1973, ch. 226, § 3; T.C.A., § 67-339.

Status: in_force

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.