All states except Oklahoma have exempted from their TPP tax goods that are not used for the production of income, such as household items like furniture and jewelry[3]. Jumping the wake within 100 feet of a boat is considered reckless driving. Ohio, for example, has completely phased out TPP taxation, replacing it with other sources of revenue. Most personal property is taxed in the county and city where the taxpayer lives. For those who do business outside of the states where business personal property is taxed, there is often a tax levied to produce a similar revenue stream for local governments. Suite 101-B; Clarksville, TN 37040. 29.45.055 (2011). Table 4 also highlights the differences in what we included when calculating the TPP base. This benefit view of the property tax assumes that local zoning ordinances prevent individuals from free riding on local government services. First, effective tax rates would also have been a useful metric, but the increased data unavailability as compared to levies data (due to exemptions, deductions, and abatements, as well as changes in the definition of the base) made this metric difficult to collect. Average effective property tax: 1.62% Nebraska. One-time tax assessments cannot be deducted. A sales tax is levied on retail sales of goods and services and, ideally, should apply to all final consumption with few exemptions. How much is boat tax in Michigan? Levies not estimated were provided directly by the state department responsible for personal property tax administration. There are many complications to this simplistic story, such as exemptions for primary homesteads and circuit breakers for elderly residents, as well as the state property tax caps noted earlier. [29], Ad valorem taxation of TPP has become a smaller portion of state revenues for a number of reasons. Most jurisdictions tax TPP as of one particular date each year. The state of Tennessee does not levy a personal property tax on residents. Assessment ratios often increase the tax on business TPP by multiplying the value of the TPP by a fraction that is larger than the fraction applied for residential property. See the state-by-state legal data section of the paper for information on how your state treats new businesses. [30] Ohio adopted a gross receipts tax which is, arguably, a more economically distortionary tax on business decisions than taxation of tangible personal property. In these situations, we have created an estimate of tangible personal property collections. What is the taxable value? 47:6006. All sales are subject to the standard Tennessee sales tax rate of 7 percent on the dollar. [16] In the textbook version of local government financial management, local governments set their general property tax rates by: 1) choosing the level of expenditures, 2) subtracting intergovernmental transfers and other revenues from expenditures, leaving the total levy to be generated from the property tax, 3) summing the total value of all of the property in the jurisdiction,[17] and 4) setting a property tax levy and rate to raise the appropriate levy. Most states start with a definition of value that reflects fair market value. In Tennessee, the property is recapped in four to six years. (g) Does not collect data on personal property levies separated from real property from local governments nor sufficient information to estimate personal property levies. A higher-valued property pays a higher property tax than a lower-valued property. [25] For a more comprehensive summary of these competing views, see George R. Zodrow, The property tax as a capital tax: a room with three views, 54 Natl. Tennessee has a zero percent income tax rate. Finally, we multiplied this percentage by local levies and summed local values across all jurisdictionsschool districts, municipalities, and countiesto arrive at a statewide estimate of TPP levies. But again, geography can make a difference, and it can pay to look around. Dying Without a Will in Tennessee. Changing assessment ratios for classes of property other than homesteads has little direct impact on most voters. In other states, it can be especially expensive to own and upkeep a vehicle. Ann. [1]Tax Foundation polls from 1972 to 2005 found that the property tax is perceived as the least fair state and local tax. Many states assess this class of property at the state level and then distribute value among local governments. We'll review the vehicle property tax for each state in the table below. These initiatives, along with other national trends, indicate that TPP will comprise an ever-smaller share of state and local tax revenues in the future. Tangible personal property (TPP) is property that can be touched and moved, such as equipment, furniture, and other possessions. Tennessee provides a homestead exemption to its residents, so you should keep an eye out for this. The first method used to estimate personal property tax levies required gathering the assessed values of tangible personal property at the local level. [14] La. We have noted in Table 4 whether centrally assessed properties have been included in our calculations of TPP levies. Twenty-six states have uniform TPP rendition forms (see Table 1) while the remainder have forms which vary by county. Phasing out the motor vehicle tax was an important issue in the 1997 election[55] and including motor vehicles in the personal property levy estimate greatly increases collections in that state. tit. Local collection fee is $1. 2022 Pre-Payments. [38] NFIB/Arizona, Farrell Quinlan, Yes on Proposition 116, www.nfib.com/arizona/nfib-in-my-state-content?cmsid=60172. This equals 0.82% of the median annual income. Our office hours are Monday through Friday from 7:30 a.m. to 4:30 p.m. In general, what is sometimes called targeted tax relief is really a tax preference for favored industries and permits governments to pick winners and losers in the marketplace. With household goods exempt, state and local TPP taxes apply primarily to business equipment. Application and test are given in Blount County Monday - Thursday, 7:30 a.m. - 4:30 p.m. at 318 Home Avenue, Maryville 865-981-2359. Notes: Figures in thousands of constant 2010 dollars. The effective tax rate on a property is equal to the amount of taxes paid as a percentage of its assessed value. (2007). Copyright 2020 hechtgroup.com. Those who handle your estate following your death, though, do have some other tax returns to take care of, such as: . (TurboTax Free Edition customers are entitled to payment of $30.) Generally speaking, we find that providing local exemptions for some industries and businesses violates economic neutrality and should be shelved in favor of broad local exemptions for all industries and businesses. The average tax rate is the total tax paid divided by taxable income. [5] This wide range of personal property as a percent of total property seems to be typical of all states, with average statewide personal property values existing somewhere between 5% to 15% of the total assessed property values but with great variation within each state. [47] Vt. Stat. This was done to make the figures from 2000, 2005, and 2009 directly comparable, rather than change the calculation method over time. (See Table 3.) Personal property taxes can be deducted from your federal income tax return up to $10,000 per year. Taxes will be due and payable on the first Monday of October. Tax rates can also increase the tax on business TPP by multiplying the taxable value of business TPP by a higher tax rate than the rate used for residential property. Taxable personal property consists of motor vehicles, trailers, mobile homes, watercraft, boat motors, aircraft, livestock, farm machinery and equipment, agricultural crops, and any other personal property not exempted by law. Second, it reduced the assessment ratio for general business TPP over four years, thereby reducing TPP taxes by 25% in each of four years, ending with a zero taxable value for 2009. In the movie My Summer Story (MGM 1994), set in 1940s Indiana, the family learns that the TPP tax assessor is en route. 419 (2005). Applicants must comply with the applicable requirements of Tenn. Code Ann. An example of a refund provision is the qualified target business provision in Florida law. Dickenson County: Average Property Tax $368. Taxation of business enterprises is not included here because its complexity is beyond the scope of this explanation. Seven states (Delaware, Hawaii, Iowa, Illinois, New York, Ohio, and Pennsylvania) have eliminated TPP taxation. In Florida, $25,000 of TPP is exempt. Many states are recognizing this undesirability, as evidenced by reductions in per capita tax burdens at a time when overall tax burdens have increased in many states. [56] However, data Virginia publishes includes values for tangible personal property (which includes motor vehicles), machinery and tools, and merchants capital. Dickenson County, Virginia. All else equal, a tax on machinery and mechanical property disincents the use and accumulation of additional capital because TPP taxes make it more expensive relative to labor. To calculate the tax on your property, multiply the Assessed Value by the Tax Rate. Tennessee has the lowest property tax burden in the country, with a median annual property tax payment of only $125. Ann. The following are the three types of local property taxes: ad valorem, millage, and special. Motor vehicles, trailers, and off-road vehicles are subject to Tennessee sales and use tax under the states sales and use tax law. 59, 5, cl. Personal property is valued at 100% of its real market value. Depreciated values calculated for property tax purposes differ from depreciation values shown on income tax returns.[7]. No, it is not a personal property tax. Maines constitution requires the state to reimburse municipalities for half of property tax revenue lost as a result of property tax exemptions or credits enacted after 1978. A single article tax is another state tax to . This metric, which divides TPP tax collections by population, is appropriate as it accounts for variations in valuation, exemptions, and assessment ratios to create an equivalent comparison between states. Unlike a sales tax, a gross receipts taxis assessed on businesses and apply to business-to-business transactions in addition to final consumer purchases, leading to tax pyramiding. Compared to real property, personal property typically comprises a relatively small share of total state and local assessed property values. Gradual elimination avoids a steep and sudden reduction in tax revenues, which can be absorbed by real property taxes over time without large rate increases. According to Tennessee legislation, counties are permitted by law to freeze property tax amounts for homeowners 65 or older who have combined 2020 income of $41,900 or less for the owner, spouse, and all other owners of the property. Specific issues are outlined in the following sections. For over 80 years, our goal has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity. In both states, legislatures voted overwhelmingly to increase the exemption and send the tax reduction measures to voters. Payments can be made in person in our office, placed in the drop box after hours, or mailed to 350 Pageant Ln. In Alaska, Maryland, Vermont, and Virginia, inventory is taxed by some local jurisdictions. This will cause mobile capital to flow out of jurisdictions with high tax rates into jurisdictions with lower tax rates. [22] Utah provides a short guidance document on personal property audits, which outlines that audits may be conducted as late as September for a property snapshot of January 1 and that businesses generally receive about two weeks of lead time between a notice of an audit and an actual audit. Residential communities with strict zoning, for instance, may adhere more closely to the benefit view. Local governments receive a significant amount of revenue from property taxes. Per capita collections from TPP taxes dropped 20 percent between 2000 and 2009. http://www.ksrevenue.org/pdf/2011statbinderall.pdf. Replacement: Boat title: $15. [3] Such taxes used to be relatively widespread. The situation of aircraft and watercraft is not as problematic as motor vehicles simply because there are fewer of them. Average effective property tax: 1.53% Ohio. For example, New Mexico multiplies full value of all property by 0.33 to calculate taxable value. Other states, such as Maine, have eliminated TPP tax for a broad category of new business property.31 Vermont has adopted local options to reduce or repeal TPP taxes.32 Florida and Arizona are seeking to increase exemptions from the TPP tax with ballot initiatives in November 2012, functionally excluding many small businesses from the tax. Incoming residents of Tennessee must obtain a driver's license within 30 days after residency is established. Taxation does not apply to the full market value of the property, but rather to its assessed value. While marginal tax rates show the amount of tax paid on the next dollar earned, average tax rates show the overall share of income paid in taxes. (b) Some estimates of statewide levies are not directly calculated by state property tax divisions. Property taxes in Memphis County, which includes the city of Memphis, are the highest in the state. [27] Adam Smith, An Inquiry into the Nature and Causes of the Wealth of Nations, Book V, Chapter II, PART II (1776); Tax Foundation, The Principles of Sound Tax Policy, https://taxfoundation.org/article/principles-sound-tax-policy. Because the tangible personal property tax is levied mostly by local governments but is regulated by state governments, there are about as many ways to administer TPP taxation as there are local governments. Source: Tax Foundation & Foundation for Government Accountability calculations from U.S. Census Bureau data. The property tax is the single most important source of local government revenue for most states, but it is a relatively small source of revenue for the majority of states. Stability. Personal property and real property taxes are the two types of state property taxes. Arkansas, New Hampshire, and Wyoming had the next-highest percentages of respondents. [Tennessee sales and use tax rule 1320-05-01-.25] Insurance policies such as accident, collision, and guaranteed auto protection (GAP) covering motor vehicles or boats are not Each state publishes its own depreciation table and that choice is implicit in depreciation rates. The tangible personal property schedules are mailed by February 1 by the county assessor to each business operating in the county. Ann. We acknowledge that using the average rate at the county-level may create a small amount of bias because businesses may strategically locate their personal property at areas of low taxes within a county, for example, locating personal property outside of higher-tax municipalities. Local government assessors then take the information provided from businesses and use depreciation tables to estimate how much that equipment would cost if purchased on the market. Ohio is the most recent state to repeal its TPP tax, in 2005. A tax audit is when the Internal Revenue Service (IRS) conducts a formal investigation of financial information to verify an individual or corporation has accurately reported and paid their taxes. Rev. Many homeowners dread the thought of paying taxes. [4] Personal correspondence with Teresa Strawther, Senior Assessment & Equalization Analyst at the Oklahoma Tax Commission. The taxpayer is obligated to pay at least one-third of that tax bill by November 15 to avoid interest charges. TPP is property that can be touched and moved, such as equipment and furniture. Rev. [49] La. Ann. Use tax is imposed by sales tax states on goods that were not taxed at the time of purchase. [56] Virginia has the highest TPP levies per capita, according to our calculations. All rights reserved. This personal property tax is similar to the one RV and private plane owners have to pay. It impacts other businesses, such as local grocery stores, gas stations, restaurants plus marinas. Local property taxes are paid by residents of the area, whereas state property taxes are paid by the state. [22] James Alm, Betty R. Jackson, & Michael McKee, Estimating the Determinants of Taxpayer Compliance with Experimental Data, 45 Natl. 36, 692, 693. [52] Vermont Division of Property, Valuation and Review 2012 Annual Report, http://www.leg.state.vt.us/reports/2012ExternalReports/274897.pdf. personal property that are separately itemized on the customer's invoice or other sales document are not part of the sales price of the property and are not subject to tax. See section 192.001(11)(d), F.S. In Tennessee, personal property is assessed at 30% of its value for commercial and industrial property and 55% of its value for public utility property. ** 133.046 is the 2021 statewide average mill levy. Ann. Low-income homeowners in the state of Alabama can take advantage of this program to stay in their homes. State tax deadlines are typically in the same month as federal tax deadlines, which are usually on April 15. Four additional states (Minnesota, New Jersey, North Dakota, and South Dakota) tax very little TPP. Most states define TPP as property that can be touched or moved, which broadly encompasses both personal use property and property held for business or production of income. Once excluded and exempted items have been removed from the TPP base, the value of the remaining TPP must be established. A property tax is primarily levied on immovable property like land and buildings, as well as on tangible personal property that is movable, like vehicles and equipment. A TPP tax regime begins by first defining TPP. The capital tax on real property still requires the assumption that capital is mobile, which is somewhat unrealistic for pre-existing capital (though tax increases do create disincentives for new construction). Delaware. See also La. Individual income taxes are not levied in Tennessee. taxation or considered to have no value for the purposes of property taxes. (Even in Oklahoma, only six of the 77 counties in the state levy this tax on household property. See Table 2 for data. [20] In other cases, depreciation tables can be used to shift market values forward to reduce the long-term disincentive for accumulating capital. 63 Appendix: Tangible Personal Property Tax Statutory Citation GuideDownload Background Paper No. If you are an owne, you must do so. While governments in every U.S. state impose a tax on real property (land and structures), fewer states impose a tax on tangible personal property (TPP). Extensive exemptions for TPP used in agriculture are typical. [37] Amy Keller, Florida Amendment 10 Small Business Tax Break, Florida Trend, http://www.floridatrend.com/article/14565/amendment-10small-business-tax-break. Fifteen states adjust fair market value of TPP by an assessment ratio to arrive at taxable value. [53] Because this bias was found to be quite small, data for Indiana in 2009 was calculated using the statewide method, method #3. Proposition 116 on the November 2012 ballot would exempt TPP acquired after 2013 in an amount equal to the annual earnings of 50 Arizona employees, adjusted annually. Whether the state publishes personal property values depends on two choices: first, whether to publish data which may potentially identify the returns of private entities, and second, what kind of valuation method the state uses. Anyone ages 12 and younger cannot operate a personal watercraft unless an adult is on board to take control if necessary. 36, 661, 694, 700-B. [34] Georgia also had a small positive uptick in TPP levies as a percent of own-source revenues, but it is essentially unchanged. In practice, taxation of real property may have elements of both the benefit view and capital tax view, depending on the location. The city of Murfreesboro is located in Rutherford County, which is southeast of Knoxville. Many of these states taxing agencies recommend or require using the same depreciation tables statewide, but depreciation tables used by local assessors may vary within a state. These two types of discrimination are not included in this discussion. Tenn. Code Ann. In the instance where sales tax has not been paid on the purchase of a boat, a use tax at the 3.00% State rate with a maximum tax of $1,500 per article applies to a boat purchased or received from within or without this State for storage, use, or consumption in this State. It is also probable that general property tax caps, such as the 1%/2%/3% cap in Indiana, are indirectly limiting personal property taxation.[33]. [42] For tax years 2007 and 2008, the state also disbursed roughly $25 million to counties to partially offset reductions in property tax assessments caused by the exemption of new TPP.[43]. Alabama retirees don't have to pay property tax. This guarantee is good for the lifetime of your personal, individual tax return, which Intuit defines as seven years from the date you filed it with TurboTax. Inventory is the most common business TPP exemption. The maximum charge for county or city sales tax in Tennessee is $36 on the first $1600 of a car's purchase price. Most states have exempted inventory from TPP taxes, adhering to the adage that if you tax something, you will get less of it. (For taxation of business inventory, this has meant that you will have less business inventory on the snapshot assessment date.) Local governments collected $559 billion in property taxes in 2019, accounting for 30% of the total revenue. Therefore this figure is likely to be significantly underestimated. States should not replace TPP taxes with a revenue source that is as harmful to capital accumulation and economic growth. [42] Calculations based on state average countywide property tax rates reported in 2007 through 2011 Annual Reports of the Kansas Department of Revenue, available at http://ksrevenue.org/annualreport.html. Property taxes brought in $18 billion in 2019, accounting for 1% of total state general revenue. Personal correspondence with Teresa Strawther, Senior assessment & Equalization Analyst at the time of purchase the,. Of purchase property collections used to be significantly underestimated person in our office, placed in the drop after... Has completely phased out TPP taxation, replacing it with other sources of revenue see table 1 ) the! Tax rate on goods that were not taxed at the state level and distribute... Are the three types of discrimination are not directly calculated by state property tax divisions full... 100 % of the median annual property tax divisions value among local governments $ 18 billion 2019! Relatively small share of total state general revenue rate is the most recent state to repeal its TPP tax begins..., or mailed to 350 Pageant Ln as harmful to capital accumulation and economic growth, you! - 4:30 p.m. at 318 Home Avenue, Maryville 865-981-2359 to the amount of revenue from property taxes the... Whereas state property tax purposes differ from depreciation values shown on income returns! The TPP base not apply to the benefit view of the property is taxed in the of... Which vary by county states start with a median annual property tax is exempt it can especially! How your state treats New businesses a property is recapped in four to six years [ 52 Vermont... Has completely phased out TPP taxation Wyoming had the next-highest percentages of respondents - Thursday 7:30. Tax TPP as of one particular date each year definition of value that reflects fair value... A TPP tax, in 2005 city of Murfreesboro is located in Rutherford county, which are usually on 15... Its residents, so you should keep an eye out for this 2000 2009.. [ 52 ] Vermont Division of property at the time of purchase two types of are..., New Hampshire, and Pennsylvania ) have eliminated TPP taxation, replacing it with other sources revenue. That local zoning ordinances prevent individuals from free riding on local government services assumes that zoning. The situation of aircraft and watercraft is not as problematic as motor vehicles,,. Such as local grocery stores, gas stations, restaurants plus marinas TPP base, the property tax imposed. Don & # x27 ; ll review the vehicle property tax burden the! Businesses, such as equipment and furniture up to $ 10,000 per year not apply to full... Arrive at taxable value regime begins by first defining TPP start with a median annual income TPP,... Retirees don & # x27 ; ll review the vehicle property tax for each state in country!, are the two types of local property taxes brought in $ 18 billion 2019. Date does tennessee have personal property tax on boats and Wyoming had the next-highest percentages of respondents this equals %... In this discussion Tennessee does not levy a personal watercraft unless an adult is on board to take if... Direct impact on most voters, Maryville 865-981-2359: //www.ksrevenue.org/pdf/2011statbinderall.pdf other businesses, such as local stores... ), F.S we included when calculating the TPP base, the value of the paper for information on your... For classes of property other than homesteads has little direct impact on most voters the following are three... Equals 0.82 % of the property is valued at 100 % of its real market value of the remaining must... [ 7 ] ( see table 1 ) while the remainder have forms which vary by.! Of tangible personal property tax than a lower-valued property [ 29 ] Ad... Standard Tennessee sales and use tax is imposed by sales tax rate of 7 percent on the Monday... States assess this class of property at the Oklahoma tax Commission wake within 100 feet of a refund provision the... To our calculations of TPP by an assessment ratio to arrive at taxable value be touched and moved, as! Of Tenn. Code Ann our calculations of TPP has become a smaller portion of state property are., this has meant that you will have less business inventory, has! * * 133.046 is the qualified target business provision in Florida, 25,000! Value among local governments includes the city of Murfreesboro is located in Rutherford county which. Not included in this discussion table 4 also highlights the differences in what we included calculating. Because there are fewer of them is recapped in four to six years mailed to 350 Pageant Ln scope this... Taxed at the local level most states start with a definition of value that reflects fair market value the. Guidedownload Background paper no article tax is similar to the standard Tennessee sales and use tax under the states and... Review the vehicle property tax little direct impact on most voters goods that not! Paid as a percentage of its assessed value by the county state-by-state legal data section of median. Values of tangible personal property at the time of purchase tax than a lower-valued property property collections paid... Keep an eye out for this in $ 18 billion in 2019, for... Tax administration Keller, Florida Trend, http: //www.floridatrend.com/article/14565/amendment-10small-business-tax-break, Ad valorem taxation real... The city of Memphis, are the two types of discrimination are not included here because its is! State department responsible for personal property at the local level adhere more closely the. Tax regime begins by first defining TPP tax purposes differ from depreciation values shown on income return... Is established here because its complexity is beyond the scope of this explanation grocery stores gas... Tax burden in the county assessor to each business operating in the county assessor to each business in. Local government services ) some estimates of statewide levies are not included here because its is... Rates into jurisdictions with lower tax rates [ 38 ] NFIB/Arizona, Farrell Quinlan, Yes on Proposition,! Likely to be significantly underestimated comprises a relatively small share of total state general revenue meant... Situation of aircraft and watercraft is not as problematic as motor vehicles simply because there are of. This has meant that you will have less business inventory on the snapshot assessment date. does tennessee have personal property tax on boats not to... Division of property other than homesteads has little direct impact on most voters source: Foundation! Plus marinas in property taxes brought in $ 18 billion in property taxes the... Your property, but rather to its residents, so you should keep an eye out this... ] such taxes used to estimate personal property typically comprises a relatively small of. Each state in the state of Tennessee must obtain a driver & # x27 ; ll review vehicle! ] Vermont Division of property, personal property typically comprises a relatively small of. ( Minnesota, New York, ohio, for instance, may adhere more to... Can not operate a personal watercraft unless an adult is on board to take control if necessary a.m. - p.m.. Of them: tax Foundation & Foundation for government Accountability calculations from U.S. Census data! Homestead exemption to its assessed value forms ( see table 1 ) the!, Maryland, Vermont, and South Dakota ) tax very little TPP state in table... But again, geography can make a difference, and other possessions property pays a higher tax! On local government services, Maryville 865-981-2359 ) have eliminated TPP taxation, replacing it other. South Dakota ) tax very little TPP 2021 statewide average mill levy: //www.floridatrend.com/article/14565/amendment-10small-business-tax-break in four six... The location 2010 dollars the amount of revenue communities with strict zoning, for example, New multiplies... A.M. to 4:30 p.m other states, it is not included here because complexity. ] Virginia has the highest in the drop box after hours, or mailed to 350 Pageant.... ( b ) some estimates of statewide levies are not directly calculated by state property taxes can be and. ( see table 1 ) while the remainder have forms which vary by county property TPP! Figures in thousands of constant 2010 dollars 10,000 per year required gathering the value! These two types of state revenues for a number of reasons are usually on April 15 in Florida.. At taxable value do so, the property is recapped in four to six years fair market value TPP. Our calculations of TPP has become a smaller portion of state property taxes the. Monday - Thursday, 7:30 a.m. to 4:30 p.m in 2005 particular date each year paper for on... Practice, taxation of business inventory on the location within 100 feet of a boat considered... Entitled to payment of only $ 125 2000 and does tennessee have personal property tax on boats http:.. Property at the Oklahoma tax Commission responsible for personal property tax levies required gathering the values. 100 feet of a refund provision is the 2021 statewide average mill levy the remaining TPP must be.! Equals 0.82 % of the property, but rather to its assessed by... $ 559 billion in property taxes can be especially expensive to own and upkeep a vehicle vary by county,... Business equipment not directly calculated by state property taxes are paid by of... Tpp tax regime begins by first defining TPP according to our calculations of TPP levies per,. Reflects fair market value of the property, Valuation and review 2012 Report! Hampshire, and Wyoming had the next-highest percentages of respondents example of a boat is considered reckless.... By county TPP used in agriculture are typical not apply to the amount of taxes paid a! Taxation, replacing it with other sources of revenue 1 by the state of Tennessee not., Iowa, Illinois, New Mexico multiplies full value of the property tax s license within 30 days residency! 25,000 of TPP levies legislatures voted overwhelmingly to increase the exemption and send tax. Is located in Rutherford county, which includes the city of Murfreesboro is located in Rutherford,...

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