Tennessee Statutes
§ 67-5-1401 — Failure of taxpayer to protest assessment before board - Effect
Tennessee § 67-5-1401
JurisdictionTennessee
Title67
This text of Tennessee § 67-5-1401 (Failure of taxpayer to protest assessment before board - Effect) 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. § 67-5-1401 (2026).
Text
If the taxpayer fails, neglects or refuses to appear before the county board of equalization prior to its final adjournment, the assessment as determined by the assessor shall be conclusive against the taxpayer, and such taxpayer shall be required to pay the taxes on such amount; provided, that nothing herein shall be taken as conclusive against the state, county or municipality.
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Related
Roberts v. Sullivan County (In Re Penking Trust)
196 B.R. 389 (E.D. Tennessee, 1996)
In Re Washington Manufacturing Co.
120 B.R. 918 (M.D. Tennessee, 1990)
East Tennessee Pilot's Club, Inc. v. Knox County Tennessee
(Court of Appeals of Tennessee, 2019)
The Metropolitan Government of Nashville and Davidson County, in its own behalf and for the use and benefit of the State of Tennessee v. Delinquent Taxpayers as Shown on the 1999 Real Property Tax Records
(Court of Appeals of Tennessee, 2005)
State of Tennessee for the use and benefit of Williamson County v. Jesus Christ's Church @ Liberty Church Road
(Court of Appeals of Tennessee, 2011)
Legislative History
Acts 1973, ch. 226, § 6; T.C.A., § 67-631.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-5-1401, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-5-1401.