TCA § 67-5-606 — Proration of commercial and industrial property damaged by disaster — United States — Tennessee law | Esheria

TCA § 67-5-606 — Proration of commercial and industrial property damaged by disaster

If certain commercial and industrial tangible personal property is damaged or destroyed after January 1 and before September 1, and is not restored or replaced in use before September 1, the assessor must prorate its assessment for the part of the year before the damage, and the tax collector must collect taxes using t

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Jurisdiction
United States — Tennessee
Instrument
Act or statute
Version
Undated source snapshot
Language
en
Official source
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disaster damage property assessment tax collection

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Statute overview

About this statute

If certain commercial and industrial tangible personal property is damaged or destroyed after January 1 and before September 1, and is not restored or replaced in use before September 1, the assessor must prorate its assessment for the part of the year before the damage, and the tax collector must collect taxes using that revised assessment.

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