67-1-204 - Liberal construction. - Tennessee Statutes

67-1-204. Liberal construction.

It is declared to be the legislative intent that §§ 67-1-201 67-1-204 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments, the comptroller of the treasury and the state board of equalization, and they and each of them have and shall exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§ 67-1-201 67-1-204, and to equalize the assessment of all property subject to taxation as provided by law.

[Acts 1973, ch. 226, § 2; T.C.A., § 67-234.]