reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 1 - MISCELLANEOUS PROVISIONS (§§ 67-1-101 — 67-1-118) › Section 67-1-104 - Tax administration fund

(a)
There is created, in the offices of the commissioner and the state treasurer, a special fund to be designated as the tax administration fund, to be kept separate and apart and used to defray the expenses incurred under the tax laws designated in this chapter.
(b)
All special appropriations and/or allowances for administration set out in §§
4-7-112
,
67-2-117
,
67-2-118
,
67-4-1025
,
67-8-210
,
67-8-401
, and
67-8-403
and all other tax laws, the administration of which is entrusted to the commissioner, unless otherwise specifically provided, shall be paid, when and as capable of identification, into the tax administration fund, without deductions for any purpose whatsoever. All provisions of §§
4-7-112
,
67-2-117
,
67-2-118
,
67-4-1025
,
67-8-210
,
67-8-401
, and
67-8-403
in conflict with this section shall yield to this section.
(c)
The expenses arising out of the enforcement of any such tax law, the administration allowance for which has been paid into the tax administration fund, shall be paid from the fund, and no part of such expense shall be paid out of the general fund, unless and until earmarked tax administration funds have been exhausted.
(d)
No funds earmarked by this section shall be used except in accordance with the limitations and stipulations of the general appropriations act, unless the governor, state treasurer and comptroller of the treasury certify that an emergency exists and define the exact amount necessary to meet the emergency. The governor, state treasurer and comptroller of the treasury have the right to pass such funds to the general fund whenever they see fit and proper.
Acts 1933, ch. 75, §§ 1-4; mod. C. Supp. 1950, §§ 1811.1-1811.5; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-108 -- 67-111.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 1 - MISCELLANEOUS PROVISIONS (§§ 67-1-101 — 67-1-118) › Section 67-1-106 - Optional reporting periods

(a)
Upon written request, the commissioner has the discretion to authorize a person to file tax returns and pay taxes collectible by the department on an optional reporting period that is either shorter or not more than seven (7) days longer than the regular statutory reporting period provided by law. An optional reporting period must conform to the accounting period used by the taxpayer in the taxpayer's books of account.
(b)
A tax return and payment for an optional reporting period shall become delinquent if not filed or paid before that date that is the same number of days after the close of the optional reporting period as the regular statutory delinquency date is after the close of the regular reporting period. If an optional reporting period tax return or payment becomes delinquent, penalty and interest calculated under the regular statutory methods and rates shall be payable from the date of delinquency.
(c)
A person authorized to use an optional reporting period shall continue on that basis until such person notifies the commissioner of an intention to revert to the regular statutory reporting period, or receives authorization from the commissioner to use a different optional reporting period. A person who elects to file tax returns and make payments on an optional reporting basis period shall be required to use that period for reporting and paying all taxes collectible from such person by the department.
Acts 1978, ch. 772, § 1; T.C.A., § 67-113.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 1 - MISCELLANEOUS PROVISIONS (§§ 67-1-101 — 67-1-118) › Section 67-1-109 - Revenue and letter rulings

(a)
The commissioner has the power to issue revenue and letter rulings, at the commissioner's discretion.
(b)
Revenue rulings shall be statements regarding the substantive application of law and statements of procedure that affect the rights and duties of taxpayers and other members of the public. Revenue rulings shall be advisory in nature and shall not be binding upon the department.
(c)
(1)
Letter rulings shall interpret and apply the tax law to a specific set of existing facts furnished by a particular taxpayer. These rulings shall be binding upon the department and are applicable only to the individual taxpayer being addressed.
(2)
Letter rulings can be revoked or modified by the commissioner at any time. Such revocation or modification shall be effective retroactively, unless the following conditions are met, in which case the revocation shall be prospective only:
(A)
The taxpayer must not have misstated or omitted material facts involved in the transaction;
(B)
Facts that develop later must not be materially different from the facts upon which the ruling was based;
(C)
The applicable law must not have been changed or amended;
(D)
The ruling must have been issued originally with respect to a prospective or proposed transaction; and
(E)
The taxpayer directly involved must have acted in good faith in relying upon the ruling, and a retroactive revocation of the ruling must inure to the taxpayer's detriment.
(d)
When prompt consideration of an issue is needed, a party can request an expedited letter or revenue ruling by expressly requesting an expedited ruling and by submitting the fee required to receive an expedited ruling, as such fee is established by the commissioner. When an expedited letter or revenue ruling is requested as provided in this subsection (d), the commissioner shall either issue a ruling within sixty (60) days of the date on which the request for an expedited ruling was submitted or deny the request and return the fee to the requesting party within seven (7) days of the date on which the request was submitted.
(e)
Requests for revenue and letter rulings shall be submitted in the form and manner prescribed by regulations issued by the commissioner.
(f)
A reasonable fee may be set and prescribed by the commissioner for issuing revenue and letter rulings. The fee shall not exceed ten thousand dollars ($10,000) for expedited revenue or letter rulings requested pursuant to subsection (d) and shall not exceed five hundred dollars ($500) for all other revenue and letter rulings.
Acts 1988, ch. 562, § 1; 2011, ch. 449, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 1 - MISCELLANEOUS PROVISIONS (§§ 67-1-101 — 67-1-118) › Section 67-1-110 - Taxpayer bill of rights

(a)
This section shall be known and may be cited as the "Tennessee Taxpayer Bill of Rights."
(b)
The commissioner shall promulgate rules, regulations and adopt policies which would inform and advise taxpayers of their rights and would guarantee Tennessee taxpayers are treated with fairness, courtesy and common sense.
(c)
The rules, regulations, and policies shall be known as the "Tennessee Taxpayer Bill of Rights," shall be consistent with existing law and shall include, but not be limited to, the following provisions:
As a taxpayer of Tennessee, you have a right to:
(1)
Receive fair and courteous treatment from all the department's employees;
(2)
Receive tax forms and information written in plain language;
(3)
Receive prompt and accurate responses to all questions and requests for tax assistance;
(4)
Request public records;
(5)
Be assured that the department will keep confidential the financial information you give it;
(6)
Know the department's policies with respect to use and retention of personally identifiable information;
(7)
Receive tax notices that provide an explanation of the amount being billed;
(8)
Receive a clear set of rules and procedures to resolve tax problems that arise from the interpretation and administration of Tennessee's tax laws;
(9)
Dispute any proposed assessment by filing a timely request for an informal conference;
(10)
Know that the department's employees are not paid or promoted as a result of money billed to or collected from taxpayers;
(11)
Suggest ideas about how the department can better serve you;
(12)
Prompt notification by the department of any refund to which you are entitled;
(13)
Attend annual meetings held by the department in convenient locations to voice your suggestions;
(14)
A ten-day notice before a levy on assets is enforced;
(15)
A thirty-day notice before seized assets are liquidated;
(16)
A speedy, informal, and inexpensive review of a proposed assessment in an informal conference with an impartial representative of the department and to be represented by an attorney, certified public accountant, or other representative; and
(17)
Any other rights the commissioner deems necessary and appropriate.
(d)
This section only applies to the state government of Tennessee.
Amended by 2014 Tenn. Acts, ch. 854,s 2, eff. 1/1/2015.
Acts 1992, ch. 857, §§ 1, 3, 6; 2004, ch. 959, § 49; 2005, ch. 311, § 2; 2007, ch. 602, §§ 52, 54.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 1 - MISCELLANEOUS PROVISIONS (§§ 67-1-101 — 67-1-118) › Section 67-1-111 - Statewide uniformity of harvest or severance taxes

The rate of any tax levied on the activity of harvesting or severing from the ground row crops, timber or other plants shall be equal and uniform in every county in the state. However, any such tax levied by private act or otherwise prior to July 30, 1997, shall remain valid and in effect, but the rate of tax shall not be increased by private act after July 30, 1997. No such tax shall be levied by any city or county after July 30, 1997, unless authorized by general law.
Acts 1997, ch. 561, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 1 - MISCELLANEOUS PROVISIONS (§§ 67-1-101 — 67-1-118) › Section 67-1-112 - Business tax - Taxes invoiced to customers to be included in tax base

The business tax is a privilege tax imposed upon persons engaged in various businesses and activities in the state. If a dealer invoices the business tax as a separate item and passes it on to the dealer's customers, then the tax shall be added to the gross receipts and be used in determining the tax base for both business tax and sales and use tax purposes.
Acts 1997, ch. 561, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 1 - MISCELLANEOUS PROVISIONS (§§ 67-1-101 — 67-1-118) › Section 67-1-113 - Keeping and maintenance of records - Access to records - Penalties for noncompliance

(a)
All persons and entities subject to any tax administered by the commissioner shall keep and preserve suitable records from which the taxpayer and the commissioner can determine the Tennessee tax liability, if any. All such records shall be open to examination at all reasonable hours by the commissioner or any authorized agents of the commissioner. If the taxpayer maintains any such records in an electronic format, the taxpayer shall comply with reasonable requests by the commissioner or the commissioner's authorized agents to provide those electronic records in a standard record format.
(b)
Any taxpayer who fails to comply with this section shall be assessed taxes, plus any applicable penalty and interest based on the best information available to the department; and the burden shall be on the taxpayer to show by clear and cogent evidence that the assessment is incorrect.
Acts 2002, ch. 599, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 1 - MISCELLANEOUS PROVISIONS (§§ 67-1-101 — 67-1-118) › Section 67-1-114 - Extension of due date for certain tax returns

(a)
With respect to taxes imposed under chapter 2 of this title, under chapter 4, part 20 or 21 of this title, or under chapter 8, part 1 of this title, whenever the due date for filing the return occurs on a legal holiday as defined under
26 U.S.C. § 7503
, the commissioner is authorized, in the commissioner's discretion, to extend the due date of such return to the next succeeding day that is not a Saturday, Sunday or legal holiday.
(b)
With respect to taxes administered and collected by the commissioner of revenue, whenever the internal revenue service generally extends for all taxpayers the due date of a federal return or extends the due date of such return for a specified group of taxpayers such as, but not limited to, those affected by a federally declared disaster, the commissioner of revenue is authorized, in the commissioner's discretion, to extend the due date for the filing of specified returns to a date that shall not be later than the last day of the extension period specified by the internal revenue service.
(c)
For purposes of this section, "return" shall be deemed to include any remittance or other tax document, including, but not limited to, quarterly estimated payments and extension requests.
Acts 2011, ch. 72, § 17; 2011, ch. 467, § 10; 2012, ch. 842, § 7.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 1 - MISCELLANEOUS PROVISIONS (§§ 67-1-101 — 67-1-118) › Section 67-1-115 - Electronic submission of documents and payments

(a)
The commissioner is authorized to require that any return, report, claim, statement, application, or other document filed with the department, including any payment or remittance that accompanies such document, be submitted electronically in a manner approved by the commissioner beginning no sooner than ninety (90) days after the commissioner has certified that a system is in place for the electronic submission of such document or payment. Such certification shall be accomplished by the commissioner prominently posting a notice on the department's website.
(b)
If an electronic filing requirement imposed pursuant to the authority granted in subsection (a) creates a hardship upon the person subject to the requirement, such person shall be permitted to file the applicable document in paper form. The commissioner is authorized to require that any such paper filing be accompanied by a manual handling fee, not to exceed twenty-five dollars ($25.00), that is reasonably calculated by the department to account for the additional cost of preparing, printing, receiving, reviewing and processing any paper filing so permitted.
(c)
This section shall apply to any tax, regulatory, or other law administered by the department of revenue under this or any other title. This section shall not, however, be construed to supersede or otherwise affect any electronic filing or payment requirement already provided by law on January 1, 2012, including any penalty or waiver provisions connected therewith, and shall not require the certification of any system already in place before January 1, 2012.
(d)
Notwithstanding any law to the contrary, the cumulative total of manual handling fees charged to any one (1) taxpayer for all tax filings in any twelve-month period shall not exceed fifty dollars ($50.00).
(e)
The department shall notify each taxpayer that the cumulative total of all manual handling fees for all paper returns, reports, claims, statements, applications, or other documents filed with the department, including any payments or remittances that accompany such documents, shall not exceed fifty dollars ($50.00) for all such filings in any twelve-month period. The department shall include such notice in any one (1) regularly scheduled communication between the department and the taxpayer.
Acts 2012 , ch. 657, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 1 - MISCELLANEOUS PROVISIONS (§§ 67-1-101 — 67-1-118) › Section 67-1-116 - Fees for processing of documents and payments

Notwithstanding any law to the contrary, the commissioner is authorized to deduct and retain from the proceeds of any tax administered and collected by the commissioner an amount necessary to offset the fee paid to a third party for the processing of documents and payments that are submitted electronically to the department.
Acts 2012, ch. 657, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 1 - MISCELLANEOUS PROVISIONS (§§ 67-1-101 — 67-1-118) › Section 67-1-117 - Commissioner's authority to permit filing, submission or retention of documents in digital format

Notwithstanding any provision to the contrary, when any provision administered by the commissioner requires that any document be filed, submitted, or retained in paper, microfiche, or any other nondigital format, the commissioner is authorized to permit the filing, submission, or retention of such document in a digital format.
Acts 2012, ch. 657, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 1 - MISCELLANEOUS PROVISIONS (§§ 67-1-101 — 67-1-118) › Section 67-1-118 - Review and report concerning credits found in sections 67- 4-2009, 67-4-2109, and 67-6-224

The commissioner of economic and community development, in consultation with the commissioner of revenue, shall conduct a review of the credits found in §§
67-4-2009
,
67-4-2109
, and
67-6-224
. The review shall evaluate the previous four (4) fiscal years and may include an evaluation of the purpose of the credit, foregone revenue to the state as a result of the credit, any benefits provided to the state as a result of the credit, and the estimated indirect economic impact of the tax credit, where applicable. The report shall include a recommendation to modify, discontinue, or take no action with respect to each credit. The departments shall prepare a report of their findings and recommendations and shall deliver such report to the governor, the speakers of both houses, the finance, ways and means committees of both houses, and the office of legislative budget analysis no later than January 15, 2017. The review required by this section shall be conducted by the departments, and the report delivered to the governor, the speakers of both houses, the finance, ways and means committees of both houses, and the office of legislative budget analysis, each four (4) years thereafter.
Added by 2015 Tenn. Acts, ch. 504, s 1, eff. 7/1/2015.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 2 - DIVISION OF PROPERTY ASSESSMENTS (§§ 67-1-201 — 67-1-206) › Section 67-1-201 - Creation - Director - Assistants - Expenses

(a)
There is created in the office of the comptroller of the treasury a division of property assessments.
(b)
The comptroller of the treasury is authorized, with the approval of the state board of equalization, to appoint a director, who shall be the head of the division.
(c)
The division of property assessments is authorized to employ such assistants as are deemed necessary by the comptroller of the treasury to enable the division to efficiently and thoroughly perform its duties.
(d)
All expenses of the division, including salaries of its director and other employees, shall be paid out of moneys appropriated by the general assembly and made available to the comptroller of the treasury by law.
Acts 1973, ch. 226, § 2; T.C.A., § 67-231.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 2 - DIVISION OF PROPERTY ASSESSMENTS (§§ 67-1-201 — 67-1-206) › Section 67-1-203 - Duties of commissioner not duplicated

Nothing in §§
67-1-201
- 67-1-204 shall be construed to diminish or to duplicate the duties of the commissioner with respect to assessment and collection of privilege taxes.
Acts 1973, ch. 226, § 2; T.C.A., § 67-233.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 2 - DIVISION OF PROPERTY ASSESSMENTS (§§ 67-1-201 — 67-1-206) › Section 67-1-204 - Liberal construction

It is declared to be the legislative intent that §§
67-1-201
- 67-1-204 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments, the comptroller of the treasury and the state board of equalization, and they and each of them have and shall exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§
67-1-201
- 67-1-204, and to equalize the assessment of all property subject to taxation as provided by law.
Acts 1973, ch. 226, § 2; T.C.A., § 67-234.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 2 - DIVISION OF PROPERTY ASSESSMENTS (§§ 67-1-201 — 67-1-206) › Section 67-1-205 - Development of assessment procedures - Rules and regulations

(a)
It is the duty of the division of property assessments, under the direction and supervision of the state board of equalization, to undertake the development of methods and procedures to assist and guide local assessors of property and boards of equalization in officially administering the annual assessment process and in maintenance of assessments through a process of updating valuations, property ownership records and other information and records required by sound assessment practices.
(b)
The board may promulgate rules and regulations to provide for such a system of assessments and to prescribe the participation in the system of assessments of local assessors of property and boards of equalization.
Acts 1973, ch. 226, § 2; T.C.A., § 67-235.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 2 - DIVISION OF PROPERTY ASSESSMENTS (§§ 67-1-201 — 67-1-206) › Section 67-1-206 - Information and records required

(a)
The board may require that local assessors of local property and boards of equalization submit to the division of property assessments such information as may be necessary to provide for the analysis of assessments and the continued maintenance of ownership, appraisal, classification, and assessment information.
(b)
Based upon the information provided by local assessors of property and boards of equalization, the division of property assessments shall provide to such local taxing jurisdictions, as may be determined by the state board of equalization, the continued maintenance of ownership index cards, property record cards, assessment rolls, tax rolls, tax bills, tax receipts, and such other information as may be required by the state board of equalization.
Acts 1973, ch. 226, § 2; T.C.A., § 67-236.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 3 - STATE BOARD OF EQUALIZATION (§§ 67-1-301 — 67-1-308) › Section 67-1-301 - Meetings - Notice

(a)
The state board of equalization shall meet in Nashville annually on the second Monday in August to set dates and places for its hearings of appeals from actions of local boards of equalization, and to consider such other matters as may come before the board.
(b)
A majority of the board shall constitute a quorum for the transaction of business.
(c)
It is the duty of the board to sit for a portion of its allotted time in the western division of the state and in the eastern division of the state, in addition to its sessions at Nashville, the time and place of the sessions to be held at other points than Nashville to be designated by the board, and publication of such time and place or times and places to be made through the press.
(d)
Taxpayers and property owners, without further notice than this section and due publication of the times and places of the meetings of the board as required by this section, are charged with notice of the sessions.
(e)
Such sessions shall continue from time to time and day to day until the equalization of all assessments is completed.
(f)
(1)
In addition to the annual meeting required in subsection (a), the board shall meet at other times and places as the board may find necessary to carry out its duties and responsibilities.
(2)
Such meetings may be held upon the call of the chair or vice chair when the public business so requires.
(3)
A majority of the board shall constitute a quorum for the transaction of business.
Acts 1973, ch. 226, § 2; T.C.A., § 67-201.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 3 - STATE BOARD OF EQUALIZATION (§§ 67-1-301 — 67-1-308) › Section 67-1-302 - Expenses

(a)
All necessary and proper expenses incurred by the board in the performance of its duties imposed under this title shall be paid out of the funds appropriated to the division of property assessments.
(b)
All reimbursement for travel expenses shall be in accordance with the comprehensive travel regulations as promulgated by the department of finance and administration and approved by the attorney general and reporter.
Acts 1973, ch. 226, § 2; 1976, ch. 806, § 1(21); T.C.A., § 67-202.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 3 - STATE BOARD OF EQUALIZATION (§§ 67-1-301 — 67-1-308) › Section 67-1-303 - Oath of board members - Compensation

(a)
It is the duty of the members to discharge the duties of the board without compensation, except those expenses provided for in §
67-1-302
and except as provided in subsection (b), but before entering upon the discharge of such duties, the members shall take and subscribe to an oath that the members will fairly and impartially perform the duties imposed upon them by the laws of the state of Tennessee. The oath shall be taken before some person authorized by law to administer an oath and be filed in the office of the secretary of state for preservation.
(b)
(1)
Persons who are not officials of the state of Tennessee and who may, from time to time, serve as members of the state board of equalization shall be paid at the rate of fifty dollars ($50.00) per day for each day or part of a day in attendance at meetings of the state board of equalization.
(2)
Such members who are not state officials shall be reimbursed necessary travel and per diem expenses as prescribed in the comprehensive travel regulations by the commissioner of finance and administration for employees of the state of Tennessee, during such service on the state board of equalization, or travel to or from a meeting of the state board of equalization.
Acts 1973, ch. 226, § 2; T.C.A., § 67-203.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 3 - STATE BOARD OF EQUALIZATION (§§ 67-1-301 — 67-1-308) › Section 67-1-304 - Vice chair

The board shall elect one (1) of its members to serve as vice chair, who shall preside in the absence of the chair.
Acts 1973, ch. 226, § 2; T.C.A., § 67-204.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 3 - STATE BOARD OF EQUALIZATION (§§ 67-1-301 — 67-1-308) › Section 67-1-305 - Powers of board

(a)
The board is vested with the power to:
(1)
Make such rules and regulations and prepare such forms as it may deem proper for its use;
(2)
Obtain such evidence, information and statistics as may be deemed material as to the values, classifications and assessments of properties to be equalized;
(3)
Regulate and prescribe the method of taking evidence before the board, whether by affidavit, deposition or otherwise;
(4)
Send for papers and witnesses;
(5)
Compel the attendance of witnesses and administer oaths to witnesses; and
(6)
Do and perform all such acts as may be proper or necessary to accomplish the purpose of its creation.
(b)
The board may issue subpoenas for witnesses, and place them in the hands of any executive officer of any county in this state whose duty it shall be to immediately execute them, and make due returns of the subpoenas.
Acts 1973, ch. 226, § 2; T.C.A., § 67-205.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 3 - STATE BOARD OF EQUALIZATION (§§ 67-1-301 — 67-1-308) › Section 67-1-306 - Agents and assistants - Fees for witnesses, service of process

(a)
All the agents and assistants appointed by the board have full power to administer oaths, take affidavits and depositions, and otherwise exercise all powers necessary to gather evidence by compelling the attendance of witnesses, the production of books and papers, and exercising all the powers of commissioners or clerks of courts in taking depositions.
(b)
The agents and assistants appointed by the board may issue subpoenas for witnesses and place them in the hands of any executive officer of any county whose duty it shall be to immediately execute the subpoenas and make due return of the subpoenas.
(c)
Any assistant appointed by the board to gather such evidence shall not receive any fee or emolument other than the assistant's agreed salary and actual necessary expenses.
(d)
Witnesses and sheriffs or constables executing process shall receive the same compensation as is fixed by law for like service in a court of record.
Acts 1973, ch. 226, § 2; T.C.A., § 67-206.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 3 - STATE BOARD OF EQUALIZATION (§§ 67-1-301 — 67-1-308) › Section 67-1-307 - Technical assistance to counties

(a)
(1)
The board is authorized to contract with the governing body of any county, or the governing body of any incorporated city or town, to furnish to any county or incorporated city or town such personnel, supplies, funds and technical assistance as may be needed to carry out a program of assessment, reassessment or equalization of property taxes.
(2)
Upon the petition by a municipality that lies within the boundaries of two (2) or more counties, the board may enter into a contract with such municipality to provide the assessment services allowed under §
67-1-513
.
(3)
No contracts authorized by this section shall be entered into after January 1, 1974, by the board with any governing body other than those of counties, except that the board may enter into contracts with municipalities that lie within the boundaries of two (2) or more counties and who petition for assessment services allowed under §
67-1-513
.
(b)
The board shall establish rules and regulations that shall constitute a part of every contract of assistance. Such rules and regulations shall provide that the over-all cost incurred by the board shall be repaid to the board and shall state the terms and conditions on which such assistance shall be rendered including the interest charge, if any, on loans made, and such other rules and regulations as will adequately ensure the satisfactory completion of such programs.
(c)
All funds appropriated to the board for the purpose of carrying out this section shall be kept in a special account by the board from which assistance shall be rendered, and funds repaid to the board under any contract shall be credited to the account and applied to any lawful obligation of the account.
(d)
In the event of a default by a county, town or city in the payment or repayment of funds due under a contract, the board shall notify the comptroller of the treasury of the default and the amount of the default; it shall then be the duty of the comptroller of the treasury to have paid over to the board out of any state-shared taxes due the defaulting county, city or town sums sufficient to pay the amount in arrears under the contract.
(e)
The assistance authorized by this section shall be supplemental to and administered separately from that authorized by title 4, chapter 3, part 51.
Acts 1973, ch. 226, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; Acts 1983, ch. 236, § 2; T.C.A., §§ 67-207 -- 67-211; Acts 1984, ch. 832, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 3 - STATE BOARD OF EQUALIZATION (§§ 67-1-301 — 67-1-308) › Section 67-1-308 - Computer services available to localities

The board may provide the use of computer facilities and services reasonably available from the state of Tennessee to such local taxing jurisdictions as the board determines do not have available adequate computer or similar services, and shall make a charge for the reasonable cost of the computer facilities and services to such local taxing jurisdictions in accordance with services rendered.
Acts 1973, ch. 226, § 2; T.C.A., § 67-212.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 4 - COUNTY BOARDS OF EQUALIZATION (§§ 67-1-401 — 67-1-404) › Section 67-1-402 - Oath of members

(a)
Each member of the county board of equalization, before entering upon the discharge of the duties of office, shall, before the county mayor or other official authorized by law to administer oaths, take and subscribe to the following oath, to be filed with the county clerk, viz.:
"State of Tennessee,
______________ County.
I, ____________________, member of the board of equalization of such county do hereby solemnly swear (or affirm) that I will carefully examine, compare and equalize the assessments of such county in accordance with the constitution and the laws of the state of Tennessee; and that to the best of my knowledge and ability I will faithfully, honestly and impartially perform all duties imposed upon me as a member of the board by the laws of the state of Tennessee.
Signed ______________ Board member
Sworn to before me, this the ____________________ day of ____________________, ____________________."
(b)
On request of the state board of equalization, the county clerk shall make certified copies of such oaths and forward the copies to the state board of equalization. It is unlawful for any member of a county board to enter upon or undertake to discharge the duties of office without first taking, before entering upon the duties of office, the oath provided in subsection (a).
Amended by 2013 Tenn. Acts, ch. 209, s 3, eff. 4/23/2013.
Acts 1973, ch. 226, § 2; impl. am. Acts 1978, ch. 934, §§ 16, 22, 36; T.C.A., § 67-252; Acts 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 4 - COUNTY BOARDS OF EQUALIZATION (§§ 67-1-401 — 67-1-404) › Section 67-1-403 - Officers - Quorum - Record of daily transactions - Compensation - Training

(a)
Each county board of equalization shall elect one (1) of its members chair and one (1) secretary of the board.
(b)
A majority of the board shall constitute a quorum for the transaction of business.
(c)
The board shall keep a daily record of its transactions, and sign the record.
(d)
Board members shall be paid by the county a compensation for their services. The county legislative body shall by resolution establish the compensation of the members and the chair of the county board of equalization.
(e)
(1)
The county mayor shall require board members and county board hearing officers to complete annual continuing education and training on duties and responsibilities of their office as a condition of appointment or continued service.
(2)
The county legislative body shall by resolution establish the minimum of at least four (4) hours of training for board members to complete annually and minimum recordkeeping requirements related to members' certificates of attendance.
(3)
The subjects for the training and continuing education shall include board governance, open meetings requirements, and other topics reasonably related to the duties of the members of the county board of equalization.
(4)
Any association or organization with appropriate knowledge and experience may prepare a training and continuing education curriculum for county boards of equalization covering the subjects set forth in subdivision (e)(3) to be submitted to the comptroller of the treasury for review and approval prior to use.
(5)
Mandatory annual continuing education and training is only required under this subsection (e) to the extent that such education and training is provided by the comptroller of the treasury free of charge.
Amended by 2017 Tenn. Acts, ch. 13,s 1, eff. 3/24/2017.
Amended by 2014 Tenn. Acts, ch. 691,s 1, eff. 4/15/2014.
Acts 1973, ch. 226, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 67-253; Acts 1997, ch. 168, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 4 - COUNTY BOARDS OF EQUALIZATION (§§ 67-1-401 — 67-1-404) › Section 67-1-404 - Sessions

(a)
The county board of equalization and the board of equalization of any metropolitan government organized and existing pursuant to title 7, chapters 1-3 shall, on June 1 each year, meet and sit in regular session as necessity may require until the equalization has been completed; provided, that in any county having a population of not less than twenty-six thousand (26,000) nor more than twenty-six thousand one hundred (26,100), according to the 1970 federal census or any subsequent federal census, the county legislative body may by resolution or ordinance set an earlier date for such board's initial meeting.
(b)
(1)
The board shall not sit longer than:
(A)
Six (6) days in counties having a population of ten thousand (10,000) or less, according to the 1970 federal census or any subsequent federal census;
(B)
Ten (10) days in counties having a population of over ten thousand (10,000) and under twenty thousand (20,000), according to the 1970 federal census or any subsequent federal census;
(C)
Fifteen (15) days in counties having a population of over twenty thousand (20,000) and under thirty-five thousand (35,000), according to the 1970 federal census or any subsequent federal census; and
(D)
For a number of days fixed by the respective county legislative bodies, but not in excess of thirty (30) days, in counties having a population of over thirty-five thousand (35,000), according to the 1970 federal census or any subsequent federal census.
(2)
The county mayor, when the county legislative body cannot act, may extend the time or may call the board in special session at any time, if in the county mayor's judgment the public welfare requires it.
(c)
Any county board of equalization, having jurisdiction over a municipality with a beginning tax due date different from that of the county, shall meet as required by the county legislative body, but at least one (1) month prior to the applicable beginning tax due date.
Acts 1973, ch. 226, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 16, 36; Acts 1980, ch. 856, § 1; T.C.A., § 67-254; Acts 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 5 - ASSESSORS OF PROPERTY (§§ 67-1-501 — 67-1-515) › Section 67-1-501 - Construction

It is declared to be the legislative intent that §§
67-1-502
and
67-1-508
- 67-1-513 be liberally construed in favor of jurisdiction and powers conferred upon the division of property assessments and the state board of equalization; and the division and the board and each of the entities shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objectives and purposes of §§
67-1-502
and
67-1-508
- 67-1-513, and to equalize the assessment of all property subject to taxation as provided by law.
Acts 1973, ch. 226, § 3; T.C.A., § 67-339.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 5 - ASSESSORS OF PROPERTY (§§ 67-1-501 — 67-1-515) › Section 67-1-502 - Election of assessor - Term

An assessor of property shall be elected by the qualified voters of each county and shall hold office for a term of four (4) years and until the assessor's successor is elected and qualified.
Acts 1973, ch. 226, § 3; 1978, ch. 934, § 25; T.C.A., § 67-301.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 5 - ASSESSORS OF PROPERTY (§§ 67-1-501 — 67-1-515) › Section 67-1-503 - County legislative body members ineligible

No member of the county legislative body shall be eligible to hold the office of assessor.
Acts 1973, ch. 226, § 3; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 67-302.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 5 - ASSESSORS OF PROPERTY (§§ 67-1-501 — 67-1-515) › Section 67-1-504 - Vacancies

(a)
In cases of vacancies, the county legislative body, at its first session after the vacancy occurs shall elect an assessor who shall hold office until the September 1 following the next regular August election.
(b)
The assessor shall be elected by the qualified voters at the first regular August election coming after the vacancy, and shall hold office from the following September 1 to the close of the term for which the predecessor was elected.
(c)
If the office of the assessor becomes vacant due to death, resignation or removal, the duties of the assessor shall be temporarily discharged by the chief deputy, or deputy designated as temporary successor by the assessor of property in writing, until a successor assessor is elected or appointed and qualified according to law.
Acts 1973, ch. 226, § 3; 1978, ch. 934, § 26; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 67-303; Acts 1993, ch. 315, § 20.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 5 - ASSESSORS OF PROPERTY (§§ 67-1-501 — 67-1-515) › Section 67-1-505 - Surety bond

(a)
Before entering into the duties of the office, the county assessor shall take an oath to support the constitutions of this state and of the United States, and an oath of office pursuant to §
67-1-507
. Each county assessor shall enter into an official bond, payable to this state, in the sum of fifty thousand dollars ($50,000) and conditioned as required by §
8-19-111
. The bond must be prepared, executed, filed, and recorded in accordance with title 8, chapter 19.
(b)
Each county assessor of the state shall, on or before the January 1 following election, execute and enter into a new bond in the amounts provided by law and conditioned as directed in subsection (a), and it is unlawful after that date for any assessor to perform the duties of assessor without giving such bond. If such bond is not made by that date, that office shall become vacant and shall be filled as may be provided by law.
Amended by 2023 Tenn. Acts, ch. 207, s 15, eff. 7/1/2023.
Acts 1973, ch. 226, § 3; 1976, ch. 616, § 2; 1977, ch. 270, § 22; 1978, ch. 689, §§ 11, 12; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; T.C.A., §§ 67-304 -- 67-306; Acts 1989, ch. 591, §§ 1, 6; 1998, ch. 677, § 19; 2003 , ch. 90, § 2; 2012 , ch. 974, §§ 3, 4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 5 - ASSESSORS OF PROPERTY (§§ 67-1-501 — 67-1-515) › Section 67-1-506 - Deputy assessors and secretaries

(a)
(1)
In order to assure that each county assessor of property shall have a minimum staff to assist the county assessor in carrying out the duties and responsibilities required by law, the assessor is authorized to appoint at least one (1) deputy assessor for each four thousand five hundred (4,500) parcels of property, as determined by the division of property assessments, over and above the first four thousand five hundred (4,500) parcels of property within the assessor's taxing jurisdiction.
(2)
Each deputy assessor shall have the same power, duties and liability of the assessor of property with respect to the appraisal, classification, and assessment of property.
(b)
(1)
In any county where the assessor does not qualify for a deputy assessor under this section, the assessor is authorized, with the approval of the county legislative body, to employ or appoint a secretary to assist the assessor in the operation of the assessor's office. The compensation of such secretary shall be fixed by the county legislative body and paid out of county funds.
(2)
The assessor shall employ such additional staff as the assessor deems necessary and establish rates of compensation for all employees within the appropriation established for the assessor's office by the county legislative body.
(c)
The assessor of property shall be liable for any malfeasance, misfeasance, or nonfeasance of the assessor's deputy.
Acts 1973, ch. 226, § 3; 1974, ch. 480, § 1; 1974, ch. 771, § 15; 1976, ch. 719, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., §§ 67-321, 67-322.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 1 - GENERAL PROVISIONS (§§ 67-1-101 — 67-1-1808) › Part 5 - ASSESSORS OF PROPERTY (§§ 67-1-501 — 67-1-515) › Section 67-1-507 - Oath of office

(a)
Each assessor shall take and subscribe to the following oath of office, before the county mayor or other official authorized by law to administer oaths, which oath shall be attached to and filed with the bond of the assessor in the office of the county clerk, viz.:
"I, ____________________, assessor of property (or deputy assessor) of the county of ______________, state of Tennessee, do solemnly swear (or affirm) that I will appraise, classify, and assess all taxable property of the county of ______________, according to the Constitution of Tennessee and the laws of the state; that I will truly report all persons who fail or refuse to list their taxable property or who have to my knowledge returned a fraudulent list; and that I will faithfully, impartially and honestly discharge my duties as assessor of property according to the law, to the best of my knowledge and ability, without fear, favor or affection, so help me God.
Signed ______________ Assessor of Property
Subscribed to and sworn before me this ____________________ day of ______________, 20____________________."
(b)
Each deputy assessor shall likewise take the oath and file the oath with the county clerk before entering upon the discharge of duties.
Amended by 2013 Tenn. Acts, ch. 209, s 4, eff. 4/23/2013.
Acts 1973, ch. 226, § 3; 1981, ch. 305, § 1; T.C.A., § 67-331; Acts 2003 , ch. 90, § 2.