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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 15 - Assessment Review -- State Board of Equalization
§ 67-5-1502. Assessment appeals commission.
Universal Citation: TN Code § 67-5-1502 (2017)
- (a) In addition to the powers and duties conferred upon the state board of equalization by § 67-5-1501 or any other provision of this code, the state board of equalization may by resolution create an assessment appeals commission consisting of not less than three (3) nor more than six (6) members, three (3) members of which shall constitute a quorum for the transaction of business, and may delegate to such assessment appeals commission the jurisdiction and duties conferred by law upon the state board of equalization to hear and act upon all complaints and appeals regarding the assessment, classification and value of property for purposes of taxation, including, but not limited to, complaints and appeals from assessments made by the comptroller of the treasury, complaints and appeals from actions of local boards of equalization, complaints and appeals concerning exemption of property from taxation, complaints and appeals from assessments made by the division of property assessments, and complaints in inheritance tax cases that concern only the valuation of property in the estate.
- (b)
- (1) The members of the assessment appeals commission shall be appointed by the state board of equalization.
- (2) Persons who may be appointed to the assessment appeals commission shall be residents of the state and be at least eighteen (18) years of age.
- (3) Members of the state board of equalization, the executive secretary to the state board of equalization, the director of property assessment and local and state officials shall not be precluded from appointment to the assessment appeals commission by virtue of their positions.
- (4) At least one (1) of the members shall be a person other than a full-time state official.
- (c) The state board of equalization shall designate the chair of the assessment appeals commission.
- (d) The members of the assessment appeals commission shall take office for a term of one (1) year and until their successors shall take office.
- (e) In the event that there is a vacancy in the membership of the assessment appeals commission, the state board of equalization shall fill the vacancy in the same manner as initial appointments.
- (f)
- (1) The assessment appeals commission shall meet at the call of the executive secretary to the state board of equalization.
- (2) A majority of the members of the assessment appeals commission shall constitute a quorum.
- (g) The assessment appeals commission shall follow such rules and regulations of practice and procedure which may be promulgated by the state board of equalization.
- (h)
- (1) It is the duty of the members to discharge the duties of the assessment appeals commission without compensation except that persons who are not officials of the state of Tennessee, who may from time to time serve as members of the assessment appeals commission, shall be paid at the rate of ninety-five dollars ($95.00) per day for each day or part of a day in attendance at meetings of the assessment appeals commission.
- (2) The members, whether or not they are state officials, shall be reimbursed necessary travel and per diem expenses as prescribed in comprehensive travel regulations by the commissioner of finance and administration for employees of the state of Tennessee, during such service on the assessment appeals commission.
- (i)
- (1) At any time prior to, during or after any proceeding before the assessment appeals commission, authorized by this section, it may certify a question to the state board of equalization if such question is determinative or partially determinative of the proceeding and if such question is found by the assessment appeals commission to be a matter of policy to be determined by the state board of equalization.
- (2) Proceedings before the assessment appeals commission may be suspended pending the determination of the question certified to the state board of equalization.
- (j)
- (1) Actions taken by the assessment appeals commission shall be final as if the actions were taken by the state board of equalization; provided, that the state board of equalization may, in its sole discretion, within forty-five (45) days of any final action taken by the assessment appeals commission, enter an order requiring a review of the action of the assessment appeals commission by the state board of equalization, in which case the action shall not become final until the state board of equalization has rendered its final decision in the matter.
- (2) A party desiring the state board of equalization to review an action of the assessment appeals commission must file a written petition with the executive secretary to the state board of equalization within fifteen (15) days of that action of the assessment appeals commission.
- (3) The above shall not be construed to limit in any way the authority of the state board of equalization to order a review upon its own motion within forty-five (45) days of an action of the assessment appeals commission.
- (4) In the event that the state board of equalization does exercise its discretion to review any action of the assessment appeals commission, review may be upon the record before the assessment appeals commission or in such manner as the state board shall direct.
- (k) If the state board of equalization does not exercise its discretion to review a matter heard by the assessment appeals commission, then the assessment appeals commission shall issue a notice pursuant to § 67-5-1512(a)(3), or, upon request, a certificate of assessment or other final certificate of its actions. The date of the notice or certificate shall commence the period for seeking judicial review of the final order of the board or commission.
- (l)
- (1) The assessment appeals commission shall prepare and maintain records of its proceedings in the form of minutes.
- (2) The minutes, together with all other papers and records of the assessment appeals commission, shall be kept and maintained in the office of the executive secretary to the state board of equalization.
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