Tennessee Code Title 67. Taxes and Licenses § 67-5-807

(c)(1) Tax books or unit of ledger cards shall be arranged by districts, or by convenient subdivision of districts, and shall be suitably ruled so as to show the names of the owners either in alphabetical order, or in the order in which the parcels of property identified by a parcel number, are geographically located within the district or subdivision of the district, the number of lots and blocks, number of acres, description of the property as contained in the assessment roll, the value of each lot, tract, or parcel of land, and the valuation of personal property under the appropriate head or items called for by this chapter.

(2) On the valuation of the real and personal property of each taxpayer, taxes shall be calculated and extended in appropriate columns, according to and at the rate levied by the proper authorities.

(3) Tax books, tax rolls, or unit of ledger cards may have attached thereto and made a part thereof a schedule of definitions, defining words, letters, signs, symbols and figures appearing in such tax rolls, and such schedule of definitions when so attached shall be regarded as a part of each assessment contained in such tax books, tax rolls, or unit of ledger cards; and such tax books, tax rolls and unit of ledger cards may by reference incorporate records on file in any public office in the county.

(d)(1) It is the duty of the county clerk or assessor of property, in making out the tax books, to place all the property within the limits of any given municipality so that it will be separate from the other property, and, by footing up the assessed valuations on each page and recapitulating such footings, the county clerk or assessor of property shall show the aggregate valuation of all property within the limits of each incorporated town, city, or taxing district, and in the same manner the county clerk or assessor of property shall show the aggregate valuation of all property within the limits of the county.

(2) The tax books for realty shall show the name of the owner, if known, the description of each lot, tract, or parcel of land, and the value thereof.

(e)(1) The county clerk or assessor of property shall make out from the tax books an aggregate statement, showing the value of all town lots, the number of acres, and value of all tracts of land and the value of all personal property.

(2) This statement shall be made and the tax shown by civil districts and wards, and shall show the aggregate for the whole county from the items named.

(3) The clerk or assessor shall specify in such statement which of the districts are urban or country districts.

(4) This statement shall be forwarded to the commissioner of revenue on or before the first Monday in November in each and every year.

(5) The clerk or assessor shall also certify a like statement to the mayor of each municipality by that date.