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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 15 - Assessment Review -- State Board of Equalization
§ 67-5-1504. Remand of complaints to county board.
Universal Citation: TN Code § 67-5-1504 (2017)
- In the event the complaints filed with the state board of equalization from any county are sufficiently numerous to justify such action, it shall be the duty of the state board to reconvene the county board of equalization and remand such complaints to the county board, with directions that the county board reconvene on a certain date and hear and act upon the complaints and certify its action in each case to either:
- (1) The state board of equalization; or
- (2) The assessment appeals commission, if such has been created by the state board of equalization under § 67-5-1502.
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