Tennessee § 67-1-501 - Construction.
Full text of Tennessee Tennessee Code Annotated § 67-1-501 — Construction., with citation guidance and answers to common questions.
§ 67-1-501. Construction.
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. Law Reviews. Tax Delinquency in Tennessee — Legislative Aspects (Charles P. White), 12 Tenn. L. Rev. 71 (1934). Cited: Pharris v. Looper, 6 F. Supp. 2d 720, 1998 U.S. Dist. LEXIS 7843 (M.D. Tenn. 1998). Collateral References. Taxation 371
Frequently Asked Questions About Tennessee § 67-1-501
What does Tennessee Code Annotated § 67-1-501 cover?
Section 67-1-501 ("Construction.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-1-501?
A common citation format is "Tennessee Code Annotated § 67-1-501" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-1-501 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.