2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 5 - Property Taxes
Part 14 - Assessment ReviewCounty Boards of Equalization
67-5-1406 - Hearing officers.
67-5-1406. Hearing officers.
(a) In the event that it is determined by the state board of equalization that the number of complaints made to any county board of equalization is sufficiently numerous to justify such action, the county board may appoint one (1) or more hearing officers, who shall be approved by the state board of equalization, to conduct preliminary hearings and to make investigations regarding complaints before the board.
(b) The hearing officers shall assist the county board and prepare proposed findings of fact and conclusions and recommend the same to the county board.
(c) The county board may adopt any recommendation of such hearing officers as its final decision; provided, that any property owner who desires to be heard directly by the county board is given the opportunity to be heard by the board.
[Acts 1973, ch. 226, § 10; T.C.A., § 67-805.]
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