Tennessee § 54-12-204 - Classification according to percentage of benefits — Remains basis unless revised.
Full text of Tennessee Tennessee Code Annotated § 54-12-204 — Classification according to percentage of benefits — Remains basis unless revised., with citation guidance and answers to common questions.
§ 54-12-204. Classification according to percentage of benefits — Remains basis unless revised.
In making the estimate and apportionment pursuant to § 54-2-203 [repealed], the lands receiving the greatest benefit shall be marked on a scale of one hundred (100), and those benefited in a less degree shall be marked with a percentage of one hundred (100) as the benefit received bears in proportion to the lands receiving the greatest benefit. This classification, when finally established, shall remain a basis for all future assessments connected with the objects of the road improvement district, unless the monthly county court, for good cause, shall authorize a revision of the classification. Acts 1919, ch. 193, § 47; Shan. Supp., § 1682a58; Code 1932, § 2872; modified; T.C.A. (orig. ed.), § 54-1404. Compiler's Notes. Section 54-2-203, referred to in subsection (a), was repealed by Acts 2013, ch. 203, § 1, effective April 23, 2013; and by Acts 2013, ch. 308, § 24, effective July 1, 2013; and by Acts 2013, ch. 454, § 8, effective May 16, 2013. Cross-References. Authority of the monthly county court, title 5. Body exercising jurisdiction of former monthly county court, § 54-12-102 . Collateral References. Ad valorem tax for highway purposes without attempt to apportion on basis of benefits, validity of. 72 A.L.R. 1103 . Use of public improvement, assessment of property for, as affected by question of benefit to property. 127 A.L.R. 1374 .
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 54-12-204
What does Tennessee Code Annotated § 54-12-204 cover?
Section 54-12-204 ("Classification according to percentage of benefits — Remains basis unless revised.") 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 § 54-12-204?
A common citation format is "Tennessee Code Annotated § 54-12-204" (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 § 54-12-204 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.