2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 4 - County Boards of Equalization
§ 67-1-403. Officers -- Quorum -- Record of daily transactions -- Compensation -- Training.

Universal Citation: TN Code § 67-1-403 (2017)
  • (a) Each county board of equalization shall elect one (1) of its members chair and one (1) secretary of the board.
  • (b) A majority of the board shall constitute a quorum for the transaction of business.
  • (c) The board shall keep a daily record of its transactions, and sign the record.
  • (d) Board members shall be paid by the county a compensation for their services. The county legislative body shall by resolution establish the compensation of the members and the chair of the county board of equalization.
  • (e)
    • (1) The county mayor shall require board members and county board hearing officers to complete annual continuing education and training on duties and responsibilities of their office as a condition of appointment or continued service.
    • (2) The county legislative body shall by resolution establish the minimum of at least four (4) hours of training for board members to complete annually and minimum recordkeeping requirements related to members' certificates of attendance.
    • (3) The subjects for the training and continuing education shall include board governance, open meetings requirements, and other topics reasonably related to the duties of the members of the county board of equalization.
    • (4) Any association or organization with appropriate knowledge and experience may prepare a training and continuing education curriculum for county boards of equalization covering the subjects set forth in subdivision (e)(3) to be submitted to the comptroller of the treasury for review and approval prior to use.
    • (5) Mandatory annual continuing education and training is only required under this subsection (e) to the extent that such education and training is provided by the comptroller of the treasury free of charge.
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