As used in this chapter:

(1) “Collector” means in the case of any tax entity, other than a county, that collects its own taxes, assessments, or other charges secured by property, the officer of such tax entity responsible for collecting such taxes, assessments, or charges;
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Terms Used In Tennessee Code 67-5-105

  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Tax entity: includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax. See Tennessee Code 67-5-105
(2) “Tax entity” includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax; and
(3) “Taxpayer” means any owner of property subject to taxation or any party liable for property taxes.
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