2010 Tennessee Code
Title 6 - Cities And Towns
Chapter 34 - Taxation and Issuance of Obligations Under Modified Manager-Council Charter
Part 2 - Assessment and Levy
6-34-202 - Notice and hearing on assessments Appeal.

6-34-202. Notice and hearing on assessments Appeal.

(a)  Every owner of property liable for taxes based on increased or new assessment shall be sent the notice thereof by ordinary mail or by personal service. If the owner of such property is unknown, or is a nonresident of the state with no known agent in the state, a notice stating the time and place when the taxpayer may be heard shall be posted on the property at least ten (10) days in advance of the date set for the hearing.

(b)  A notice of the board's decision shall be mailed to the taxpayer within five (5) days after the hearing.

(c)  Thereafter appeals may be taken as provided by general law.

(d)  If the taxpayer fails to appear at such hearing, or does not file an appeal within the time allowed by general law, the assessment shall stand.

[Acts 1957, ch. 238, § 6.09; T.C.A., § 6-3406.]  

Disclaimer: These codes may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.