Tenn. Code Ann. § 67-4-2912: Administrative procedure for review of tax decisions - Judicial review

Any county or metropolitan government levying a tax pursuant to this part shall provide, by resolution or ordinance, a procedure whereby any person aggrieved by the decision of any responsible official in administering this part may obtain review of the official's decision administratively. The result of the administrative decision shall be subject to judicial review in accordance with law.