Tenn. Code Ann. § 67-5-1504: Remand of complaints to county board

In the event the complaints filed with the state board of equalization from a county are sufficiently numerous to justify such action, it is the duty of the state board to reconvene the county board of equalization and remand the 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 the state board of equalization.