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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 15 - Assessment Review -- State Board of Equalization
§ 67-5-1505. Hearing examiners.
Universal Citation: TN Code § 67-5-1505 (2017)
- (a) The state board of equalization is hereby authorized to appoint members of the staff of the division of property assessments or such other persons as it may employ, to serve in the capacity of hearing examiners to conduct preliminary hearings and to make investigations for the board or the assessment appeals commission regarding complaints and appeals from assessments and classifications, or regarding any other matter for which the board has responsibility by law. As used in this part, "hearing examiner" includes an administrative judge serving by appointment of the state board of equalization or an administrative judge serving on behalf of the board under appointment by the secretary of state.
- (b) The hearing examiners shall prepare proposed findings of fact and conclusions and recommend the same to the board or the assessment appeals commission, if such has been created by the state board of equalization under § 67-5-1502.
- (c) Upon the evidence presented before the hearing examiner in a preliminary hearing or upon facts gained in the hearing examiner's investigation of any matter, the hearing examiner shall prepare proposed findings of fact and conclusions for the state board or the assessment appeals commission, as the case may be, and shall notify each property owner who may be affected by the hearing examiner's recommendation.
- (d) Notwithstanding any contrary provision of law, and unless any party to the appeal objects in writing, the administrative judge or hearing examiner may render a proposed decision which is limited to words and/or figures reflecting conclusions as to the proper classification or valuation of the subject property.
- (e) The hearing examiner shall receive and consider all admissible evidence, as defined in § 4-5-313, presented in a hearing and shall conduct the hearing in an informal manner. All hearings conducted on behalf of, or before the state board of equalization, shall be conducted in a manner that gives deference to the position of neither the taxpayer nor the assessor, but treats both parties in an objective manner. Nothing in this subsection (e) shall be construed as affecting the burden of proof in property tax appeals or other contested cases as otherwise provided by law.
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