2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 5 - Property Taxes
Part 13 - Classification and AssessmentUtilities and Carriers
67-5-1319 - Additional information required by comptroller of the treasury Access to records.
67-5-1319. Additional information required by comptroller of the treasury Access to records.
(a) The comptroller of the treasury shall require, in addition to the schedules and statements above referred to, such additional information and take such additional evidence as to the value of any property to be assessed by the comptroller as may be deemed proper. The additional information and evidence as it pertains to the assessment of personal property shall be confidential pursuant to § 67-5-402.
(b) Such additional evidence shall be reduced to writing, and the opportunity shall be afforded, if desired, to the owner to submit additional evidence or counterevidence to that required by the comptroller of the treasury. The records of the comptroller of the treasury shall at all times be open to inspection of the owner or owners of any property assessable under the provisions of this part.
[Acts 1973, ch. 226, § 11; T.C.A., § 67-919; Acts 1995, ch. 305, § 125; 2007, ch. 132, § 6.]
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