Digest of the Tennessee Tax Laws 1903

Cover Digest of the Tennessee Tax Laws 1903
Digest of the Tennessee Tax Laws 1903
Tennessee
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5. Be it further enacted, That it shall be the duty of said Assessors to assess said average number of cars to the owner or owners thereof, at their value, on or before the first Monday in August, 1901, and biennially there- after, so long as the owner or owners shall use such card in this State.
SEC. 6. Be it further enacted, That within ten days from the first Monday in August of any year, in which an assess- ment shall be made as herein provided, the owner or own- ers of said cars may appear
... and file exceptions to the assessment thereof, and at the expiration of said period of ten days the Assessors shall rule on the exceptions, and change the assessment if they shall deem proper, and on or before the first Monday in September, next following, the Assessor shall file the assessment with the Comptroller, together with all evidence relating to the same.
SEC. 7. Be it further enacted, That the Comptroller shall deliver said assessment and evidence to the Chair- man of the Board of Equalization, provided by Section 12 of said Act of 1897", within three days after receiving the same, and the Board of Equalization shall proceed to ex- TAX DIGEST.


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