Tennessee § 9-3-203 - Improperly assessed personal property.
Full text of Tennessee Tennessee Code Annotated § 9-3-203 — Improperly assessed personal property., with citation guidance and answers to common questions.
§ 9-3-203. Improperly assessed personal property.
Such auditors shall have the authority to: Ascertain any unassessed personal property or personal property assessed on a wrong or improper basis, or where such assessment on personal property was obtained by fraud, deceit, misrepresentation or concealment, but only for the current year for which such audit is made; and Report the same to the comptroller of the treasury, whose duty it is to direct the trustee of the county in which such property is located to enter the same on the tax books of such county and the same to be the assessment in such county wherein is such personal property, and to be collected in the same way and manner as other property assessed for taxation. Acts 1923, ch. 109, § 3; Shan. Supp., § 948a12; Code 1932, § 1656; Acts 1945, ch. 36, § 1; C. Supp. 1950, § 1656; Acts 1977, ch. 103, § 3; T.C.A. (orig. ed.), §§ 9-304, 9-3-103; Acts 1985, ch. 118, § 8.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 9-3-203
What does Tennessee Code Annotated § 9-3-203 cover?
Section 9-3-203 ("Improperly assessed personal 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 § 9-3-203?
A common citation format is "Tennessee Code Annotated § 9-3-203" (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 § 9-3-203 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.