Tennessee Code 7-84-624 – Assessment roll
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Terms Used In Tennessee Code 7-84-624
- Governing body: means the council, commission, board or other body exercising general legislative power in the municipality. See Tennessee Code 7-84-603
- Owner: means record owner in fee, or duly authorized representative. See Tennessee Code 7-84-603
- Property: includes both personal and real property. See Tennessee Code 1-3-105
After all assessments have been determined, an assessment roll shall be prepared by the governing body which shall show the location of the property, the owner of the property as shown in the records of the assessor and the amount of the assessment.