Property Tax Alert: Tennessee

September 2004

Applicable to tax year 2004 and to any claims for prior years that were not finally adjudicated by the State Board of Equalization before May 18, 2004, the definition of "real property" is amended to include railroad structures, tracks, and improvements; telephone, broadcast, transmission, and telegraph poles, towers, and conduits; pipes, tanks, and property used for conducting steam, heat, water, oil, and electricity; and structures attached to real property with a utility service or by anchors, cables, wires, ramps, pillars, poles, or a foundation.

Please contact Rash & Associates for more information.