Tennessee § 67-5-1414 - Record of board's action preserved by assessor.
Full text of Tennessee Tennessee Code Annotated § 67-5-1414 — Record of board's action preserved by assessor., with citation guidance and answers to common questions.
§ 67-5-1414. Record of board's action preserved by assessor.
The individual property records maintained in the office of each assessor of property shall show all actions taken by the county board of equalization which change the classification, value or assessment of any parcel of property. Further, upon the completion of the duties of the board, the records and papers of the board shall be turned over to the assessor of property for preservation for a period of at least ten (10) years. Acts 1973, ch. 226, § 10; T.C.A., § 67-812.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-5-1414
What does Tennessee Code Annotated § 67-5-1414 cover?
Section 67-5-1414 ("Record of board's action preserved by assessor.") 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 § 67-5-1414?
A common citation format is "Tennessee Code Annotated § 67-5-1414" (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 § 67-5-1414 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.