Tennessee Statutes
§ 67-5-1406 — Hearing officers
Tennessee § 67-5-1406
JurisdictionTennessee
Title67
This text of Tennessee § 67-5-1406 (Hearing officers) 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. § 67-5-1406 (2026).
Text
(a)The county board of equalization may appoint one (1) or more hearing officers, with approval by simple majority vote of the county commission on a resolution, to conduct preliminary hearings and to make investigations regarding complaints before the board.
(b)The hearing officers shall assist the county board and prepare proposed findings of fact and conclusions and recommend the same to the county board.
(c)The county board may adopt any recommendation of such hearing officers as its final decision; provided, that any property owner who desires to be heard directly by the county board is given the opportunity to be heard by the board.
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Legislative History
Amended by 2015 Tenn. Acts, ch. 471,s 2, eff. 5/18/2015. Amended by 2014 Tenn. Acts, ch. 691,s 2, eff. 4/15/2014. Acts 1973, ch. 226, § 10; T.C.A., § 67-805.
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 § 67-5-1406, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-5-1406.