Tenn. Code Ann. § 67-5-1510: Changes of individual classification or assessment by state board

(a) Whenever the state board, after a county or local board has acted, has reason to believe that an individual assessment of real property or personal property is inadequate, or the classification of such property is erroneous, it may cause ten (10) days' written notice to be served on the person to whom the property is assessed, commanding the person to appear before the board to show cause why the assessment should not be increased or the classification should not be changed. (b) The taxpayer may be heard either personally or by counsel and may introduce any competent evidence touching the question of adequacy of the assessment or change of the classification. (c) The board shall: (1) (A) Determine the amount, if any, the assessment must be increased; or (B) Determine the proper classification of the property; and (2) Reduce its judgment to writing and certify its findings to the proper county officials. (d) Actions pursuant to this section are commenced by issuance of the required notice on or before September 1 of the year following the year to which the notice relates. Amended by 2023 Tenn. Acts, ch. 184, s 9, eff. 7/1/2023. Amended by 2015 Tenn. Acts, ch. 215, s 1, eff. 4/20/2015. Acts 1973, ch. 226, § 10; 1975, ch. 171, § 9; T.C.A., § 67-839.

(a) Whenever the state board, after a county or local board has acted, has reason to believe that an individual assessment of real property or personal property is inadequate, or the classification of such property is erroneous, it may cause ten (10) days' written notice to be served on the person to whom the property is assessed, commanding the person to appear before the board to show cause why the assessment should not be increased or the classification should not be changed.

(b) The taxpayer may be heard either personally or by counsel and may introduce any competent evidence touching the question of adequacy of the assessment or change of the classification.

(c) The board shall: (1) (A) Determine the amount, if any, the assessment must be increased; or (B) Determine the proper classification of the property; and (2) Reduce its judgment to writing and certify its findings to the proper county officials.

(1) (A) Determine the amount, if any, the assessment must be increased; or (B) Determine the proper classification of the property; and

(A) Determine the amount, if any, the assessment must be increased; or

(B) Determine the proper classification of the property; and

(2) Reduce its judgment to writing and certify its findings to the proper county officials.

(d) Actions pursuant to this section are commenced by issuance of the required notice on or before September 1 of the year following the year to which the notice relates.