Terms Used In Tennessee Code > Title 67 > Chapter 4 > Part 29 - County Powers Relief Act

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Building: means any structure built for the support, shelter, or enclosure of persons, chattels, or movable property of any kind, including a mobile home. See Tennessee Code 67-4-2903
• Building permit: means a permit for development issued in the county, whether by a county, metropolitan or municipal government. See Tennessee Code 67-4-2903
• Capital improvement program: means a proposed schedule of future capital projects, listed in order of construction priority, together with cost estimates and the anticipated means of financing each project requiring the expenditure of public funds, over and above the annual local government operating expenses, for the purchase, construction, or replacement of physical assets. See Tennessee Code 67-4-2903
• Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
• Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Tennessee Code 67-4-2004
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• County: means a county or metropolitan government. See Tennessee Code 67-4-2903
• County school facilities privilege tax: means a tax on new residential development as defined in this part. See Tennessee Code 67-4-2903
• Development: means the construction, building, erection, or improvement to land by providing a new building or structure that provides floor area for residential use. See Tennessee Code 67-4-2903
• Dwelling unit: means a room, or rooms connected together, constituting a separate, independent housekeeping establishment for owner occupancy, rental or lease on a daily, weekly, monthly or longer basis, physically separated from any other room, rooms or dwelling units that may be in the same building, and containing independent cooking and sleeping facilities. See Tennessee Code 67-4-2903
• Governing body: means the county legislative body or metropolitan council. See Tennessee Code 67-4-2903
• Internal Revenue Code: means title 26 of the United States Code as effective during the year in which net earnings are determined under this part. See Tennessee Code 67-4-2004
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means any individual, firm, partnership, limited liability company, joint-venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit. See Tennessee Code 67-4-2903
• Place of worship: means that portion of a building, owned by a religious institution that has property tax exempt status, that is used for worship services and related functions. See Tennessee Code 67-4-2903
• Property: includes both personal and real property. See Tennessee Code 1-3-105
• Residential: means the development of any property for a dwelling unit or units. See Tennessee Code 67-4-2903
• State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
• Trustee: A person or institution holding and administering property in trust.
• United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105