{"data":{"id":"us-tn/tenn.-code-ann.-67-5-1401","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-5-1401","heading":"Failure of taxpayer to protest assessment before board - Effect","body":"If the taxpayer fails, neglects or refuses to appear before the county board of equalization prior to its final adjournment, the assessment as determined by the assessor shall be conclusive against the taxpayer, and such taxpayer shall be required to pay the taxes on such amount; provided, that nothing herein shall be taken as conclusive against the state, county or municipality.","path":["TN Code","Title 67","Chapter 5"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"71a81a829535ef122bd2e6254adead1192dc8646f93a4f25cfdffd169957855e","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-5-1333","next":"us-tn/tenn.-code-ann.-67-5-1402"},"notice":"GroundRules: Original legal text. Not legal advice."}