Tennessee § 67-1-1001 - Part definitions.
Full text of Tennessee Tennessee Code Annotated § 67-1-1001 — Part definitions., with citation guidance and answers to common questions.
§ 67-1-1001. Part definitions.
As used in this part, unless the context otherwise requires: “Back assessment” means the assessment of property, including land or improvements not identified or included in the valuation of the property, that has been omitted from or totally escaped taxation; and “Reassessment” means the assessment of property that has been assessed at less than its actual cash value by reason of connivance, fraud, deception, misrepresentation, misstatement, or omission of the property owner or the owner's agent. This section shall not be construed to affect in any manner the operation of § 67-1-1004, relative to the protection of a bona fide purchaser. Acts 1907, ch. 602, § 30; Shan., § 822a1; Code 1932, § 1496; modified; Acts 1982, ch. 774, § 3; T.C.A. (orig. ed.), § 67-1201(b); Acts 1988, ch. 723, §§ 1, 2. Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 36. Law Reviews. Selected Tennessee Legislation of 1983 (N. L. Resener, J. A. Whitson, K. J. Miller), 50 Tenn. L. Rev. 785 (1983). Cited: Burress v. Woodward, 665 S.W.2d 707, 1984 Tenn. LEXIS 743 (Tenn. 1984).
Frequently Asked Questions About Tennessee § 67-1-1001
What does Tennessee Code Annotated § 67-1-1001 cover?
Section 67-1-1001 ("Part definitions.") 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 § 67-1-1001?
A common citation format is "Tennessee Code Annotated § 67-1-1001" (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 § 67-1-1001 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.