Tennessee Code Title 30. Administration of Estates § 30-4-102

(1) “Court” means the court then exercising probate jurisdiction in the county in which the decedent had legal residence on the date of death;

(2) “Decedent” means a person who is deceased;

(3) “Limited letters” means the limited letters of administration of a small estate and limited letters testamentary of a small estate, as appropriate;

(4) “Limited letters of administration of a small estate” means limited letters of administration for the decedent's property that restrict the person to whom the limited letters of administration are issued to the property itemized and identified in the petition for the limited letters, which must be attached to and made a part of the limited letters;

(5) “Limited letters testamentary of a small estate” means limited letters testamentary for the decedent's property that restrict the person to whom the limited letters testamentary are issued to the property itemized and identified in the petition for the limited letters which must be attached to and made a part of the limited letters;

(6) “Person” means an individual, partnership, firm, business trust, corporation, or other legal entity, and includes both the singular and plural, and the masculine and feminine, as appropriate;

(7) “Personal representative” means the person to whom limited letters of administration of a small estate or limited letters testamentary of a small estate are issued;

(8) “Property” means only personal property, or any interest in personal property, owned by the decedent on the date of death that would be subject to probate, other than personal property held as tenants by the entirety or jointly with right of survivorship, or personal property payable to a beneficiary other than the decedent's estate; and

(9) “Small estate” means the probate estate of a decedent in which the value of the probate property does not exceed fifty thousand dollars ($50,000).