[reserved.]

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Property Taxes
  5. Assessment Review — State Board of Equalization
  6. [reserved.]

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In the event the complaints filed with the state board of equalization from any county are sufficiently numerous to justify such action, it shall be the duty of the state board to reconvene the county board of equalization and remand such complaints to the county board, with directions that the county board reconvene on a certain date and hear and act upon the complaints and certify its action in each case to either:

  1. The state board of equalization; or
  2. The assessment appeals commission, if such has been created by the state board of equalization under § 67-5-1502.


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