Tenn. Code § 67-5-1323
Current through Acts 2023-2024, ch. 1069
Having allocated to this state its share of the unit or system value in accordance with § 67-5-1322, the comptroller of the treasury shall then determine the assessment and the portion of the property which is distributable and the portion that is localized in accordance with § 67-5-1325.
T.C.A. § 67-5-1323