Tennessee § 4-17-301 - Legislative findings and intent.
Full text of Tennessee Tennessee Code Annotated § 4-17-301 — Legislative findings and intent., with citation guidance and answers to common questions.
§ 4-17-301. Legislative findings and intent.
The general assembly finds and declares that property tax incentives, resulting from legal ownership of valuable business or commercial properties by local governments or their agencies under various statutory programs, has served to promote economic development, but confusion and nonuniformity in structuring such incentives have led to uncertainty in determining property tax liability of new investment prospects. It is the intent of this part to provide for state and local review of property tax incentives for economic development. It is not the intent of this part to authorize new property tax incentives beyond those authorized by law on January 1, 1993. Acts 1992, ch. 1000, § 1.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 4-17-301
What does Tennessee Code Annotated § 4-17-301 cover?
Section 4-17-301 ("Legislative findings and intent.") 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 § 4-17-301?
A common citation format is "Tennessee Code Annotated § 4-17-301" (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 § 4-17-301 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.