Tennessee § 67-5-101 - Property subject to tax generally.
Full text of Tennessee Tennessee Code Annotated § 67-5-101 — Property subject to tax generally., with citation guidance and answers to common questions.
§ 67-5-101. Property subject to tax generally.
All property, real and personal, shall be assessed for taxation for state, county and municipal purposes, except such as is declared exempt in part 2 of this chapter, or unless otherwise provided. Acts 1973, ch. 226, § 5; T.C.A., § 67-401. Cross-References. Public building authorities, municipal tax for lease, loan agreement, sales contract or operating contract, § 12-10-115 . Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, §§ 14, 28. Law Reviews. The Computer's Role in Simplifying Compliance with State and Local Taxation (Ray Westphal), 39 Vand. L. Rev. 1097 (1986). The Hazards of Taxing Contaminated Properties: Owners Beware! (Darlene Marsh, Byron Taylor and Andy Raines), 37 Tenn. B.J. 21 (2001).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-5-101
What does Tennessee Code Annotated § 67-5-101 cover?
Section 67-5-101 ("Property subject to tax generally.") 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 § 67-5-101?
A common citation format is "Tennessee Code Annotated § 67-5-101" (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 § 67-5-101 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.