Water Transportation Carrier Companies
        
        
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            Law
          
 
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                Tennessee Code
              
 
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                Taxes and Licenses
              
 
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                Property Taxes
              
 
              - 
                Classification and Assessment — Utilities and Carriers
              
 
              - Water Transportation Carrier Companies
 
        
        
        
        
          
            
 
 In addition to the information required by §67-5-1303, the schedules and statements submitted by water transportation carrier companies which are assessed by the comptroller of the treasury shall include: 
 -  The number, type, kind, and cost of all barges, tugs and other equipment used by the company; 
  -  The gross revenue, tons originated and terminated, and tons hauled in the system and the state; and 
  -  The location, cost and value, and the description of all property, real and personal, operating within, from, or through this state. 
  
          
           
           
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