§ 4-3-5101 — Members - Appointment - Terms

(a) The state board of equalization shall consist of: (1) The governor or one (1) individual appointed by the governor whose name shall be filed with the secretary of state and who shall sit on the board for the governor in the governor's absence as a voting member of the board; (2) The treasurer; (3) The secretary of state; (4) The comptroller of the treasury; (5) The commissioner of revenue; (6) One (1) person named by the governor who has knowledge of and experience in tax assessments at the city level; and (7) One (1) person named by the governor who has knowledge of and experience in tax assessments at the county level. (b) Each appointment by the governor to fill the positions created by subdivisions (a)(6) and (7) shall be for a tenure or term of four (4) years, for each of the two (2) members who are not serving ex officio to be staggered with that of the other.

Legislative History

Acts 1923, ch. 7, § 25; Shan. Supp., § 373a66; Code 1932, § 290; Acts 1933, ch. 92, § 1(14); 1937, ch. 33, § 52; 1939, ch. 11, § 33; C. Supp. 1950, § 255.52 (Williams, § 255.55); Acts 1957, ch. 228, § 1; impl. am. Acts 1959, ch. 9, §§ 4, 14; impl. am., Acts 1961, ch. 97, § 4; Acts 1974, ch. 771, § 1; T.C.A. (orig. ed.), § 4-307.