§ 67-1-1001 Part definitions
§ 67-1-1002 Grounds
§ 67-1-1003 Qualifying municipalities for reassessments – Appeals by owners
§ 67-1-1004 Ineffective against bona fide purchaser
§ 67-1-1005 Duty to back assess or reassess – Citation
§ 67-1-1006 Obtaining evidence
§ 67-1-1007 Authority for back assessment or reassessment – Finality
§ 67-1-1008 Penalty and costs
§ 67-1-1009 Estates – Examination of inventories and reports
§ 67-1-1010 Failure or refusal of clerk or trustee to perform duties
§ 67-1-1011 Records and reports
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Terms Used In Tennessee Code > Title 67 > Chapter 1 > Part 10 - Back Assessment and Reassessment Generally

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Back assessment: means the assessment of property, including land or improvements not identified or included in the valuation of the property, that has been omitted from or totally escaped taxation. See Tennessee Code 67-1-1001
  • Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Department: means the department of revenue. See Tennessee Code 67-1-101
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Reassessment: means the assessment of property that has been assessed at less than its actual cash value by reason of connivance, fraud, deception, misrepresentation, misstatement, or omission of the property owner or the owner's agent. See Tennessee Code 67-1-1001
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Trustee: A person or institution holding and administering property in trust.
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105