Tennessee § 6-34-102 Powers and compensation

Tennessee Statutes

§ 6-34-102 — Powers and compensation

Tennessee § 6-34-102

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This text of Tennessee § 6-34-102 (Powers and compensation) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 6-34-102 (2026).

Text

(a)The equalization board may increase assessments made, and may add assessments omitted by the city assessing officer, but it may decrease individual assessments or strike erroneous assessments from the assessment roll only on appeals from interested parties. It may increase or decrease the assessment of all property or of any class of property by a uniform percentage, in which case the requirement of notice and hearing shall not apply, but a notice of such blanket increase or decrease shall be inserted once in the official city newspaper.

(b)The members of the board may receive such compensation on a per diem basis for each day of duty as provided by ordinance.

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(a) The equalization board may increase assessments made, and may add assessments omitted by the city assessing officer, but it may decrease individual assessments or strike erroneous assessments from the assessment roll only on appeals from interested parties. It may increase or decrease the assessment of all property or of any class of property by a uniform percentage, in which case the requirement of notice and hearing shall not apply, but a notice of such blanket increase or decrease shall be inserted once in the official city newspaper. (b) The members of the board may receive such compensation on a per diem basis for each day of duty as provided by ordinance.