Tennessee § 67-5-1606 - Annual overall ratio of appraisal — Ratios for classifications — Public utility properties and operating properties of modern market telecommunications providers.
Full text of Tennessee Tennessee Code Annotated § 67-5-1606 — Annual overall ratio of appraisal — Ratios for classifications — Public utility properties and operating properties of modern market telecommunications providers., with citation guidance and answers to common questions.
§ 67-5-1606. Annual overall ratio of appraisal — Ratios for classifications — Public utility properties and operating properties of modern market telecommunications providers.
Based upon the appraisal ratio studies and other pertinent information, the state board of equalization shall annually determine the overall ratio of appraisal for property in each county of the state. In addition, the board may also determine ratios for the respective classifications of property for each county. The state board of equalization shall each year certify to the comptroller of the treasury appraisal levels, as are determined by the board for each county, to be used by the office of state assessed properties for purposes of computing the assessments of public utility properties and operating properties of modern market telecommunications providers. Acts 1980, ch. 827, § 2; 1983, ch. 235, § 2; T.C.A., § 67-685; Acts 1995, ch. 305, § 129; 2017, ch. 490, § 9; 2019, ch. 10, § 1. Compiler's Notes. Acts 2017, ch. 490, § 15 provided that the act, which amended this section, shall apply to all tax periods beginning on or after January 1, 2017. Amendments. The 2019 amendment substituted “office of state assessed properties” for “commission” preceding “for purposes of computing” in (c). Effective Dates. Acts 2019, ch. 10, § 2. March 13, 2019.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-5-1606
What does Tennessee Code Annotated § 67-5-1606 cover?
Section 67-5-1606 ("Annual overall ratio of appraisal — Ratios for classifications — Public utility properties and operating properties of modern market telecommunications providers.") 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 § 67-5-1606?
A common citation format is "Tennessee Code Annotated § 67-5-1606" (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 § 67-5-1606 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.