§ 4-3-5105 — Powers and duties of executive secretary

Tennessee § 4-3-5105

• Jurisdiction: Tennessee
• Title: 4

Text

Under the direction of the state board of equalization, the executive secretary has the power and duty to: (1) Keep written minutes of all meetings of the state board setting forth all actions of the state board, which shall be open to public inspection during regular office hours; (2) Conduct preliminary hearings and make investigations for the state board regarding any appeals before the board from assessments of property, other than assessments made by the comptroller of the treasury; (3) Obtain evidence, information and statistics relative to the value, classification and assessment of property for assistance to the state board in its duties of equalization; (4) Require assessors of property to furnish reports under oath, giving specific information relating to assessments and other facts concerning properties and such other information as may be required by the state board; (5) Prepare an annual report, approved by the state board, which shall be made available to the general assembly with an appropriate summary of information regarding assessments of property in each county of the state; (6) Conduct such studies of the relationship between existing assessments and the value as set out in § 67-5-603 of such property or classes of property as may be directed by the state board; (7) Study and investigate the tax laws of other states and policies of federal and state agencies relating to assessments of property; (8) Approve applications for exemption from property taxation, subject to review by the state board; (9) Give assistance to local boards of equalization on matters affecting the equalization of assessments and the interpretation of laws relating to assessment, classification and valuation of property; (10) Carry out all policies, rules and regulations that are adopted by the state board; and (11) (A) Manage appeals before the state board. Such management includes, but is not limited to, the power and duty to: (i) Serve as the hearing officer for hearings before the board, if a hearing officer is appointed. The hearing officer may receive and grant motions to reschedule a hearing, withdraw an appeal, and adopt agreed or settlement orders submitted by parties; (ii) Schedule hearings, prehearing conferences, or other such hearings or meetings as may be necessary or advisable to ensure the efficient hearing of appeals; and (iii) Issue scheduling or discovery orders, or orders addressing discovery disputes, motions in limine, or other motions that are purely questions of law; (B) This subdivision (11) is inclusive of any authority or responsibilities of the executive secretary that are otherwise provided by law and does not limit the executive secretary's authority in any way.

Legislative History

Amended by 2023 Tenn. Acts, ch. 184, s 1, eff. 7/1/2023. Amended by 2022 Tenn. Acts, ch. 698, s 1, eff. 3/18/2022. Acts 1957, ch. 228, § 1; 1974, ch. 771, § 2; T.C.A., § 4-307; Acts 1995, ch. 305, § 65; 2008 , ch. 971, § 1.