§ 67-5-1506 — Action on hearing examiner's report

(a) In the absence of an exception to the recommendation of the hearing examiner by either the property owner or the property owner's agent, or the county assessor of property or the taxing jurisdiction, the state board of equalization may adopt the recommendation of its hearing examiner as its final decision without the necessity of a hearing before the board. (b) If an exception to the recommendation of the hearing examiner is taken by either the property owner or the property owner's agent, or the county assessor of property or the taxing jurisdiction, or if the state board of equalization does not adopt the recommendation of the hearing examiner, the state board of equalization may determine to review all issues, to review some but not all issues, or not to exercise any review. If the state board of equalization does not exercise its discretion to review a matter, then the board shall issue a notice pursuant to § 67-5-1512(a)(3) . The date of the notice or certificate commences the period for seeking judicial review pursuant to § 67-5-1511 . (c) If the state board of equalization determines to exercise review, then a hearing may be scheduled before final action is taken. Unless the board shall otherwise direct, the review is confined to the record except that additional proof may be taken in cases involving alleged irregularities in procedure that are not shown in the record. (d) The state board of equalization may affirm the decision of the hearing examiner or remand the case for further proceedings. The state board of equalization may reverse or modify the decision if the rights of the petitioner have been prejudiced because the administrative findings, inferences, conclusions, or decisions are: (1) In violation of constitutional or statutory provisions; (2) Made upon unlawful procedure; (3) Arbitrary and capricious or characterized by abuse of discretion or clearly unwarranted exercise of discretion; or (4) Unsupported by evidence that is both substantial and material in light of the entire record. (e) In determining the substantiality of evidence, the state board of equalization shall take into account whatever in the record fairly detracts from its weight, but shall not substitute its judgment for that of the hearing examiner as to the weight of evidence on questions of fact.

Legislative History

Amended by 2023 Tenn. Acts, ch. 184, s 5, eff. 7/1/2023. Amended by 2017 Tenn. Acts, ch. 133, s 2, eff. 7/1/2017. Acts 1973, ch. 226, § 10; 1975, ch. 171, § 5; T.C.A., § 67-835.