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2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 14 - Assessment Review — County Boards of Equalization
§ 67-5-1406. Hearing Officers
Universal Citation: TN Code § 67-5-1406 (2021)
- The county board of equalization may appoint one (1) or more hearing officers, with approval by simple majority vote of the county commission on a resolution, to conduct preliminary hearings and to make investigations regarding complaints before the board.
- The hearing officers shall assist the county board and prepare proposed findings of fact and conclusions and recommend the same to the county board.
- The county board may adopt any recommendation of such hearing officers as its final decision; provided, that any property owner who desires to be heard directly by the county board is given the opportunity to be heard by the board.
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