Tennessee § 67-5-1331 - Certification of valuation to local officials — Collection of tax.
Full text of Tennessee Tennessee Code Annotated § 67-5-1331 — Certification of valuation to local officials — Collection of tax., with citation guidance and answers to common questions.
§ 67-5-1331. Certification of valuation to local officials — Collection of tax.
As soon as the comptroller of the treasury has received the valuation from the board of equalization, the comptroller of the treasury shall certify to the trustee and county assessor of property of each county in which any of such property lies, the amount to be taxed in such counties, respectively, for county purposes; and likewise to the city recorder and/or city official whose responsibility it is to collect the tax of any incorporated city or town the amount to be taxed by such city or town. [Deleted by 2019 amendment.] Acts 1973, ch. 226, § 11; T.C.A., § 67-935; Acts 1995, ch. 305, § 125; 2019, ch. 118, § 2. Amendments. The 2019 amendment deleted former (b) which read: “The amount of the state tax, if any, shall be collected by the comptroller of the treasury.” Effective Dates. Acts 2019, ch. 118, § 5. April 9, 2019.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-5-1331
What does Tennessee Code Annotated § 67-5-1331 cover?
Section 67-5-1331 ("Certification of valuation to local officials — Collection of tax.") 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 § 67-5-1331?
A common citation format is "Tennessee Code Annotated § 67-5-1331" (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 § 67-5-1331 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.