Tennessee § 67-5-1330 - Special assessment on notice by state board.
Full text of Tennessee Tennessee Code Annotated § 67-5-1330 — Special assessment on notice by state board., with citation guidance and answers to common questions.
§ 67-5-1330. Special assessment on notice by state board.
If at any time it shall appear to the satisfaction of the state board of equalization that any company, whose property is assessable under this part, is inadequately assessed, or that its property has been omitted from taxation, it shall be its duty to notify the comptroller of the treasury thereof in writing, whereby the comptroller of the treasury shall make the proper assessment, and the assessment shall go to the board as upon appeal upon the records, as it is provided in cases of assessments in the first instance. The board shall examine and act upon such record as soon as practicable and certify its final action to the comptroller of the treasury, the collection of the taxes so assessed to be then proceeded with according to the regular course. Acts 1973, ch. 226, § 11; T.C.A., § 67-934; Acts 1995, ch. 305, § 125; 1996, ch. 662, § 3. Compiler's Notes. Acts 1996, ch. 662, § 4 provided that the amendments by that act apply to assessments for the 1996 tax year.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-5-1330
What does Tennessee Code Annotated § 67-5-1330 cover?
Section 67-5-1330 ("Special assessment on notice by state board.") 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 § 67-5-1330?
A common citation format is "Tennessee Code Annotated § 67-5-1330" (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 § 67-5-1330 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.