reglab/housing_qa huggingface dataset:
TN Code § 67-5-1415 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 14 - Assessment Review — County Boards of Equalization|§ 67-5-1415. Proceedings by Board Against Assessors

 It is the duty of the members of the county board of equalization, when it is known to or reasonably suspected by any one (1) of them that any assessor of property or deputy assessor has knowingly or willfully classified, valued or assessed any property in violation of the requirements of law, to report the same to the district attorney general or proper officer of the state, whose duty it shall be, upon receiving such information, to institute proceedings against the assessor upon the assessor's bond to recover the penalty prescribed in § 67-5-306.
TN Code § 67-5-1501 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 15 - Assessment Review — State Board of Equalization|§ 67-5-1501. Jurisdiction and Duties — Filing of Appeals

  The state board of equalization has jurisdiction over the valuation, classification and assessment of all properties in the state.   The board shall have and perform the following duties:  Receive, hear, consider and act upon complaints and appeals made to the board;   Hear and determine complaints and appeals made to the board concerning exemption of property from taxation;   Take whatever steps it deems are necessary to effect the equalization of assessments, in any taxing jurisdiction within the state in accordance with the laws of the state;   Carry out such other duties as are required by law; and   Provide assistance and information on request to members and committees of the general assembly relative to the taxation, classification and evaluation of property.     Appeals to the state board of equalization from initial determinations in exemption and tax relief cases must be filed within ninety (90) days from the date notice of the determination was sent. Appeals from initial decisions of administrative judges or hearing examiners for the state board of equalization must be filed within thirty (30) days from the date the initial decision is sent.   The board shall assess the cost of hearing or processing a taxpayer appeal in an amount not to exceed ten dollars ($10.00) per filing, pursuant to rules of the board. For purposes of this subsection (d), “filing” means one (1) submission that may include multiple parcels, including real and personal property, with a clear nexus to specific assessments or exemptions under appeal. The board shall not charge fees and costs on the appeal of the primary residence of the following persons:  Persons sixty-five (65) years of age or older, if the appraised value of the residence is one hundred fifty thousand dollars ($150,000) or less; and   Indigent persons who file a Uniform Civil Affidavit of Indigency with the board.
TN Code § 67-5-1503 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 15 - Assessment Review — State Board of Equalization|§ 67-5-1503. [reserved.]

 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:   The state board of equalization; or   The assessment appeals commission, if such has been created by the state board of equalization under § 67-5-1502.
TN Code § 67-5-1505 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 15 - Assessment Review — State Board of Equalization|§ 67-5-1505. Hearing Examiners

  The state board of equalization is hereby authorized to appoint members of the staff of the division of property assessments or such other persons as it may employ, to serve in the capacity of hearing examiners to conduct preliminary hearings and to make investigations for the board or the assessment appeals commission regarding complaints and appeals from assessments and classifications, or regarding any other matter for which the board has responsibility by law. As used in this part, “hearing examiner” includes an administrative judge serving by appointment of the state board of equalization or an administrative judge serving on behalf of the board under appointment by the secretary of state.   The hearing examiners shall prepare proposed findings of fact and conclusions and recommend the same to the board or the assessment appeals commission, if such has been created by the state board of equalization under § 67-5-1502.   Upon the evidence presented before the hearing examiner in a preliminary hearing or upon facts gained in the hearing examiner's investigation of any matter, the hearing examiner shall prepare proposed findings of fact and conclusions for the state board or the assessment appeals commission, as the case may be, and shall notify each property owner who may be affected by the hearing examiner's recommendation.   Notwithstanding any contrary provision of law, and unless any party to the appeal objects in writing, the administrative judge or hearing examiner may render a proposed decision which is limited to words and/or figures reflecting conclusions as to the proper classification or valuation of the subject property.   The hearing examiner shall receive and consider all admissible evidence, as defined in § 4-5-313, presented in a hearing and shall conduct the hearing in an informal manner. All hearings conducted on behalf of, or before the state board of equalization, shall be conducted in a manner that gives deference to the position of neither the taxpayer nor the assessor, but treats both parties in an objective manner. Nothing in this subsection (e) shall be construed as affecting the burden of proof in property tax appeals or other contested cases as otherwise provided by law.
TN Code § 67-5-1506 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 15 - Assessment Review — State Board of Equalization|§ 67-5-1506. Action on Hearing Examiner's Report

  In the absence of either an exception to the recommendation of the hearing examiner by either the property owner or the property owner's agent, the county assessor of property or the taxing jurisdiction, the state board of equalization or the assessment appeals commission, if such has been created by the state board of equalization pursuant to § 67-5-1502, may adopt the recommendation of its hearing examiner as its final decision without the necessity of a hearing before the board or commission, as the case may be.   If an exception to the recommendation of the hearing examiner is taken by either the property owner or the property owner's agent, the county assessor of property or the taxing jurisdiction, or if the state board of equalization or the assessment appeals commission does not adopt the recommendation of the hearing examiner, a hearing shall be scheduled before the state board of equalization or the assessment appeals commission, as the case may be, before final action is taken. The review hearing shall be confined to the record except that additional proof may be taken in cases involving alleged irregularities in procedure that are not shown in the record.   The state board of equalization or the assessment appeals commission may affirm the decision of the hearing examiner or remand the case for further proceedings. The state board of equalization or assessment appeals commission may reverse or modify the decision if the rights of the petitioner have been prejudiced because the administrative findings, inferences, conclusions, or decisions are:  In violation of constitutional or statutory provisions;   Made upon unlawful procedure;   Arbitrary and capricious or characterized by abuse of discretion or clearly unwarranted exercise of discretion; or    Unsupported by evidence that is both substantial and material in light of the entire record;   In determining the substantiality of evidence, the state board of equalization or the assessment appeals commission shall take into account whatever in the record fairly detracts from its weight, but shall not substitute its judgment for that of the hearing examiner as to the weight of the evidence on questions of fact.
TN Code § 67-5-1507 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 15 - Assessment Review — State Board of Equalization|§ 67-5-1507. Evidence Obtained by Board Members

 At any time the board or the assessment appeals commission, if such has been created by the state board of equalization under § 67-5-1502, has the power to send any of its members or such other person as it may designate to any portion of the state to obtain information and evidence deemed material to the duties of equalization, and to hear questions, and report to the board or commission as the case may be.
TN Code § 67-5-1508 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 15 - Assessment Review — State Board of Equalization|§ 67-5-1508. Information From Property Assessments Division

 The board or the assessment appeals commission, if such has been created by the state board of equalization under § 67-5-1502, has the power to require the director of property assessments and any member of the director's staff to submit such facts and reports as may be deemed necessary to enable the board or commission to equalize assessments of property of the various classes and in the different localities of the state, and otherwise prescribe their duties and powers.
TN Code § 67-5-1509 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 15 - Assessment Review — State Board of Equalization|§ 67-5-1509. Equalization Action by State Board

  Upon its consideration of reports made to it, together with the evidence submitted therewith or other information available, the state board or the assessment appeals commission, if such has been created by the state board under § 67-5-1502, shall take whatever steps it deems are necessary to effect the assessment of property in accordance with the constitution of Tennessee and the laws of this state. The board shall by order or rule direct that commercial and industrial tangible personal property assessments be equalized using the appraisal ratios adopted by the board in each jurisdiction; provided, that no equalization factor for purposes of this section may exceed a factor of one (1.000). Such equalization shall be available only to taxpayers who have timely filed the reporting schedule required by law.   Equalization may be made by the board or commission, as the case may be, by reducing or increasing the appraised values of properties within any taxing jurisdiction, or any part thereof, in such manner as is determined by the state board of equalization will enable the board or commission to justly and equitably equalize assessments in accordance with law.   In the event that the state board of equalization or the assessment appeals commission, as the case may be, deems it necessary to increase or decrease appraised values of properties of any taxing jurisdiction, or any part thereof, in any manner whereby its action affects properties in general rather than individual properties, it is not necessary that the state board or the assessment appeals commission, as the case may be, notify each individual property owner as provided in § 67-5-1510; provided, that the board or commission shall cause to be published at least once, in a newspaper of general circulation within such taxing jurisdiction affected by the action of the board or commission, a notice of the action of the state board or the assessment appeals commission, as the case may be.
TN Code § 67-5-1510 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 15 - Assessment Review — State Board of Equalization|§ 67-5-1510. Changes of Individual Classification or Assessment by State Board

  Whenever the state board or the assessment appeals commission, if such has been created by the state board of equalization under § 67-5-1502, 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 shall have the power to cause ten (10) days' written notice to be served on the person to whom the property is assessed, commanding such person to appear before the board or commission to show cause why the assessment should not be increased or the classification should not be changed.   The taxpayer shall be entitled to be heard either personally or by counsel and shall have the privilege of introducing any competent evidence touching the question of adequacy of the assessment or change of the classification.   Whereupon the board or commission shall determine the amount, if any, the assessment shall be increased or determine the proper classification of the property and reduce its judgment to writing and certify its findings to the proper county officials.   Actions pursuant to this section shall be commenced by issuance of the required notice on or before September 1 of the year following the year to which the notice relates.
TN Code § 67-5-1511 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 15 - Assessment Review — State Board of Equalization|§ 67-5-1511. Finality of Board Action — Collection of Taxes — Judicial Review

  The action of the state board of equalization shall be final and conclusive as to all matters passed upon by the board, subject to judicial review, and taxes shall be collected upon the assessments determined and fixed by the board. Judicial review shall not be available as to exemptions requiring application to the state board of equalization under part 2 of this chapter, or as to the proper value, assessment or classification of property, unless the petitioner has first obtained a ruling on the merits from the board or an administrative judge sitting for the board concerning the exempt status, proper value, assessment or classification of the property.   The judicial review provided in subsection (a) shall consist of a new hearing in the chancery court based upon the administrative record and any additional or supplemental evidence which either party wishes to adduce relevant to any issue. The petition for review may be filed in the chancery court of the county where the disputed assessment was made or in the chancery court of Davidson, Washington, Knox, Hamilton, Madison or Shelby County, whichever county is closest in mileage to the situs of such property. If the situs of the property is in Knox, Hamilton or Shelby County, then the petition for review may alternatively be filed in Davidson County at the election of the petitioner.
TN Code § 67-5-1512 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 15 - Assessment Review — State Board of Equalization|§ 67-5-1512. Certification of Board Action — Penalties and Interest

   Upon the hearing of any appeal and complaint, the state board of equalization or the assessment appeals commission under § 67-5-1502 having made its determination of the assessment of the property subject to the appeal and complaint, the board shall issue, upon request, an official certificate relative to the action of the state board or the assessment appeals commission, as the case may be.   The official certificate shall show the description of the property and the assessment as determined by the state board of equalization or the assessment appeals commission, as the case may be.   The board shall provide written notice of its final actions on appeals and complaints to the parties and to others upon request. Written notice includes notification by electronic means, and the record of actions or notice may be preserved in digital or electronic format.      Penalty and interest otherwise due on delinquent property taxes does not accrue while an appeal of the assessment is pending before the county or state boards of equalization if the taxpayer, before the delinquency date, pays the undisputed portion or pays the full tax due.   For purposes of this subsection (b), “undisputed portion” means the amount the taxpayer would owe based on the taxpayer's good faith claim for relief.   If the full tax due is paid, the city or county collecting official may decline to accept the disputed portion of tax.   Delinquency penalty and interest postponed under this subsection (b) begins to accrue thirty (30) days after issuance of the final assessment certificate of the state board of equalization and until the tax is paid.   On motion of the city or county to whom tax is owed, the state board of equalization shall dismiss the appeal of any taxpayer who fails to pay delinquent taxes that have accrued on property that is the subject of the appeal, or who fails to pay at least the undisputed tax related to a properly appealed assessment.     Any additional tax due following the appeal will accrue interest from the delinquency date at the composite prime rate published by the federal reserve board as of the delinquency date, minus two (2) points.    Any tax found refundable following the appeal will accrue interest from the delinquency date at the composite prime rate published by the federal reserve board as of the delinquency date, minus two (2) points.   Sixty (60) days after issuance of the final assessment certificate of the state board of equalization, the interest rate on a deferred refund shall increase two (2) points until the refund is finally paid.   For purposes of this subsection (d), “deferred refund” means the amount owed to the taxpayer, excluding any penalties and interest.
TN Code § 67-5-1513 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 15 - Assessment Review — State Board of Equalization|§ 67-5-1513. Record of Board Actions

  Records of all actions of the state board of equalization and the assessment appeals commission, if such shall have been created by the state board of equalization under § 67-5-1502, shall be prepared and maintained in the office of the executive secretary of the board. Records may be maintained in the form of scanned images, digital recordings, or other data in electronic form.   Such records shall be open to public inspection during regular business hours and shall be preserved for at least ten (10) years.   Any state citizen may request copies of any public records or documents in the possession of the state board of equalization, and such records or documents shall be sent without unreasonable delay by first class mail or, at the request of the citizen, by telecopier to the citizen making such request, and such citizen shall pay to the board the reasonable costs of reproducing and transmitting such copies.
TN Code § 67-5-1602 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 16 - Periodic Reappraisal and Equalization|§ 67-5-1602. Repayment of Reappraisal Loans

   Upon request by any city or county having an unpaid balance on a loan previously made from state funds for a prior reappraisal program, the remaining unpaid balance on the prior reappraisal loan shall be added to any new loan made from state funds to a city or county to finance a new reappraisal program, and repayment will follow the repayment schedule of the new reappraisal program.   The remaining unpaid balance on the prior reappraisal loan shall be repaid at the same rate of interest as provided for in the original note.      Any new loan to any county or city shall be repayable to the state in five (5) annual installments with interest at an annual rate of six percent (6%).   The first payment shall be due one (1) year from the date the reappraisal program is completed and approved by the director of the division of property assessments.     In the event of a default by a county or city in the repayment of loans provided by the state, the director of the division of property assessments shall notify the commissioner of finance and administration of the default and the amount thereof; whereupon, the commissioner shall pay over to the state out of any revenue due the general fund of the defaulting county sums to pay the amount in arrears.
TN Code § 67-5-1603 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 16 - Periodic Reappraisal and Equalization|§ 67-5-1603. Equalization of Assessments Based on Reappraisals

   After a reappraisal program has been completed and approved by the director of property assessments, the value so determined shall be used as the basis of assessments and taxation for property that has been reappraised.   The local assessor of property and county boards of equalization may adjust individual assessments in accordance with other facts and information relevant to the proper assessment of the property.   No such changed assessments for individual taxpayers shall result in inequality or destroy the uniformity of assessment intended to be achieved by the reappraisal program.     In the event the assessor shall fail to equalize on the basis of the completed reappraisal program, together with other proper considerations in individual cases, it shall become the duty of the county board of equalization immediately to do so in order that equality and uniformity of assessment may be achieved.    It is the duty of the state board of equalization to determine whether standards set by it have been met in each county reappraisal program, and whether such reappraisal program, when completed, has been adopted and used as the basis of the new assessments in such county.   In the event such reappraisals have not been made the basis of the new assessments in the county, in accordance with §§ 67-5-1601 — 67-5-1604, it is the duty of the state board to direct and order that there be an equalization in such county based upon such reappraisal program and other proper considerations brought to the attention of the board, and the state board in such cases shall make the necessary adjustments in the amount of individual assessments on the roll and issue other appropriate orders as may be necessary to accomplish the purpose and mandate of §§ 67-5-1601 — 67-5-1604.     In a year of reappraisal, if the number of foreclosures is of a significant number in any area or neighborhood, the assessor of property may recognize the effects of the foreclosures on the values of other properties located within the affected area or neighborhood.
TN Code § 67-5-1604 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 16 - Periodic Reappraisal and Equalization|§ 67-5-1604. Appraisal Ratio Studies

  The division of property assessments shall conduct appraisal ratio studies in all counties of the state in such manner and at such time as shall be determined by the state board of equalization.   The purpose of these studies shall be to assist the board through the division of property assessments to effect the assessment of all property throughout the state in accordance with the constitution and laws of Tennessee.   Based upon these studies and other pertinent information which may be available, the division of property assessments, with approval of the state board of equalization, shall develop a plan and proceed to carry out the reappraisal and equalization programs in each county of the state.