Tenn. Comp. R. & Regs. 0600-11-.09

Current through December 10, 2024

Section 0600-11-.09 - VALUATION OF ACTIVE MINERAL RESERVES OTHER THAN COAL, OIL OR GAS

Consistent with these rules, the Assessor may utilize whatever appraisal methodology appears most appropriate in a particular situation so long as the methodology is reasonably designed to arrive at the market value of the mineral reserves being appraised.

Tenn. Comp. R. & Regs. 0600-11-.09

Original rule filed April 25, 2017; effective 7/24/2017.

Authority: T.C.A. §§ 67-1-305, 67-5-502(d) and 67-5-801.