Taxes, Real Property - As introduced, redefines "industrial and commercial property" for assessment and classification purposes to include real property that is used, or held for use, for dwelling purposes in which 50 or more single family, residential properties are owned by one individual, entity, or association, including, but not limited to, investor groups, within one county and used, or held for use, as rental property. - Amends TCA Title 67, Chapter 5.