Tennessee § 67-1-1003 Qualifying municipalities for reassessments - Appeals by owners

Tennessee Statutes

§ 67-1-1003 — Qualifying municipalities for reassessments - Appeals by owners

Tennessee § 67-1-1003

Title67

This text of Tennessee § 67-1-1003 (Qualifying municipalities for reassessments - Appeals by owners) 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. § 67-1-1003 (2026).

Text

(a)Any municipality that lies within the boundaries of two (2) or more counties and maintains an assessment office separate from the assessment offices of the counties in which the municipality lies may make back assessments and reassessments upon property located within the municipality and subject to municipal taxation through the offices of the municipal assessor in the manner otherwise provided in this part.

(b)A property owner whose property has been assessed under subsection (a) and who disputes the assessment, or who claims exemption from the tax, may appeal the assessment to the municipal board of equalization within thirty (30) days of receipt of notice of the assessment. The municipal board of equalization shall hear the appeal within fifteen (15) days and issue a written decis

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(a) Any municipality that lies within the boundaries of two (2) or more counties and maintains an assessment office separate from the assessment offices of the counties in which the municipality lies may make back assessments and reassessments upon property located within the municipality and subject to municipal taxation through the offices of the municipal assessor in the manner otherwise provided in this part. (b) A property owner whose property has been assessed under subsection (a) and who disputes the assessment, or who claims exemption from the tax, may appeal the assessment to the municipal board of equalization within thirty (30) days of receipt of notice of the assessment. The municipal board of equalization shall hear the appeal within fifteen (15) days and issue a written decision within five (5) days of the hearing. If the board does not issue a decision within five (5) days of the hearing, the appeal may be taken to the state board of equalization. A decision of the municipal board of equalization may be appealed by the property owner or the municipality to the state board of equalization in the same manner as other appeals from action of the county boards of equalization.

Legislative History

Acts 1915, ch. 124, § 1; 1917, ch. 98, § 1; Shan., § 822a2; Code 1932, § 1497; Acts 1983, ch. 298, § 1; T.C.A. (orig. ed.), § 67-1202; Acts 2001, ch. 176, § 1.