Tennessee § 67-5-1323 - Distribution and apportionment to county, municipality, and taxing district.
Full text of Tennessee Tennessee Code Annotated § 67-5-1323 — Distribution and apportionment to county, municipality, and taxing district., with citation guidance and answers to common questions.
§ 67-5-1323. Distribution and apportionment to county, municipality, and taxing district.
Having allocated to this state its share of the unit or system value in accordance with § 67-5-1322 , the comptroller of the treasury shall then determine the assessment and the portion of the property which is distributable and the portion that is localized in accordance with § 67-5-1325 . Acts 1973, ch. 226, § 11; T.C.A., § 67-923; Acts 1995, ch. 305, § 125.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-5-1323
What does Tennessee Code Annotated § 67-5-1323 cover?
Section 67-5-1323 ("Distribution and apportionment to county, municipality, and taxing district.") 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 § 67-5-1323?
A common citation format is "Tennessee Code Annotated § 67-5-1323" (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 § 67-5-1323 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.