Tennessee § 67-1-1007 - Authority for back assessment or reassessment — Finality.
Full text of Tennessee Tennessee Code Annotated § 67-1-1007 — Authority for back assessment or reassessment — Finality., with citation guidance and answers to common questions.
§ 67-1-1007. Authority for back assessment or reassessment — Finality.
The officials vested with the power to make back assessments or reassess have full authority, in a proceeding to back assess or reassess such property, to make proper, correct, and adequate assessment of the property at its actual cash value, which, when entered upon the tax book or filed in writing with the authorized tax collecting authority, shall become a final and valid assessment of the property and collectible as such as fully and amply as if originally entered upon the assessment roll. The assessment, when made by the official authorized to make the assessment, shall have the force and effect of a judgment against the person liable for the taxes for the year for which the reassessment is made. Acts 1907, ch. 602, § 30; Shan., § 823a4; Code 1932, § 1503; T.C.A. (orig. ed.), § 67-1208. Cited: Roberts v. State Board of Equalization, 557 S.W.2d 502, 1977 Tenn. LEXIS 677 (Tenn. 1977).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-1-1007
What does Tennessee Code Annotated § 67-1-1007 cover?
Section 67-1-1007 ("Authority for back assessment or reassessment — Finality.") 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 § 67-1-1007?
A common citation format is "Tennessee Code Annotated § 67-1-1007" (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 § 67-1-1007 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.