4-5-103 - Construction of chapter. - Tennessee Statutes

4-5-103. Construction of chapter.

(a)  This chapter shall not be construed as in derogation of the common law, but as remedial legislation designed to clarify and bring uniformity to the procedure of state administrative agencies and judicial review of their determination; and this chapter shall be given a liberal construction and any doubt as to the existence or the extent of a power conferred shall be resolved in favor of the existence of the power.

(b)  This chapter does not repeal § 65-2-110, and where there is a conflict between the provisions of this chapter and that section, that section shall control. In any other case of conflict between this chapter and any statute, whether general or specific, this chapter shall control; however, compliance with the procedures prescribed by this chapter does not obviate the necessity of complying with procedures prescribed by other provisions of this code.

(c)  Nothing in this chapter shall be held to modify or repeal the statutes with respect to payment of taxes under protest and suits for the recovery thereof.

[Acts 1974, ch. 725, § 19; 1975, ch. 370, § 15; 1978, ch. 938, §§ 14, 15; T.C.A., §§ 4-525, 4-5-119; Acts 1982, ch. 874, §§ 2, 25, 26.]