Tennessee § 67-5-904 - Schedules — Leased property.
Full text of Tennessee Tennessee Code Annotated § 67-5-904 — Schedules — Leased property., with citation guidance and answers to common questions.
§ 67-5-904. Schedules — Leased property.
For the purpose of assessing leased property, it is the further duty of the taxpayer to list fully on a schedule provided by the assessor all tangible personal property that is leased by the taxpayer for the conduct of the taxpayer's business. Leased property shall include equipment, machinery and all tangible personal property used in the conduct of, or as a part of, the taxpayer's business, including, but not limited to, the following: Equipment that is leased only, not sold; Equipment that is leased at nominal rent or loaned under certain circumstances; Equipment that is leased and not permitted to be sold; Leased coin-operated machines and devices; Equipment that is placed on location; Vehicles, automobiles, trucks; Furniture; and Electronic equipment. The lessor, or owner of leased tangible personal property, shall provide such information as the assessor may request regarding the location, valuation or use of such property. Acts 1973, ch. 226, § 6; T.C.A., § 67-621; Acts 1990, ch. 1075, §§ 8, 9.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-5-904
What does Tennessee Code Annotated § 67-5-904 cover?
Section 67-5-904 ("Schedules — Leased property.") 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 § 67-5-904?
A common citation format is "Tennessee Code Annotated § 67-5-904" (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 § 67-5-904 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.