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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 15 - Assessment Review -- State Board of Equalization
§ 67-5-1506. Action on hearing examiner's report.
Universal Citation: TN Code § 67-5-1506 (2017)
- (a) In the absence of either an exception to the recommendation of the hearing examiner by either the property owner or the property owner's agent, the county assessor of property or the taxing jurisdiction, the state board of equalization or the assessment appeals commission, if such has been created by the state board of equalization pursuant to § 67-5-1502, may adopt the recommendation of its hearing examiner as its final decision without the necessity of a hearing before the board or commission, as the case may be.
- (b) If an exception to the recommendation of the hearing examiner is taken by either the property owner or the property owner's agent, the county assessor of property or the taxing jurisdiction, or if the state board of equalization or the assessment appeals commission does not adopt the recommendation of the hearing examiner, a hearing shall be scheduled before the state board of equalization or the assessment appeals commission, as the case may be, before final action is taken. The review hearing shall be confined to the record except that additional proof may be taken in cases involving alleged irregularities in procedure that are not shown in the record.
- (c) The state board of equalization or the assessment appeals commission may affirm the decision of the hearing examiner or remand the case for further proceedings. The state board of equalization or assessment appeals commission may reverse or modify the decision if the rights of the petitioner have been prejudiced because the administrative findings, inferences, conclusions, or decisions are:
- (1) In violation of constitutional or statutory provisions;
- (2) Made upon unlawful procedure;
- (3) Arbitrary and capricious or characterized by abuse of discretion or clearly unwarranted exercise of discretion; or
- (4)
- (A) Unsupported by evidence that is both substantial and material in light of the entire record;
- (B) In determining the substantiality of evidence, the state board of equalization or the assessment appeals commission shall take into account whatever in the record fairly detracts from its weight, but shall not substitute its judgment for that of the hearing examiner as to the weight of the evidence on questions of fact.
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