67-5-101 - Property subject to tax generally. - Tennessee Statutes

67-5-101. Property subject to tax generally.

All property, real and personal, shall be assessed for taxation for state, county and municipal purposes, except such as is declared exempt in part 2 of this chapter, or unless otherwise provided.

[Acts 1973, ch. 226, § 5; T.C.A., § 67-401.]