67-5-1403 - Assessor Assistance and recommendations to board. - Tennessee Statutes

67-5-1403. Assessor Assistance and recommendations to board.

(a)  It is the duty of the assessor of property or deputy assessor to meet with the county board of equalization on the first day of its session and to sit with such board in an advisory capacity during each and every day of the session of such board, and to render to such county board assistance in the performance of its official duties in equalizing assessments.

(b)  In addition to other assistance, the assessor of property or deputy assessor may recommend to the board that changes of assessment or classification be made from those certified in the report of assessments required under § 67-5-304, but such recommended changes shall not be so numerous as to amount to the general reappraisal of a class or type of property.

[Acts 1973, ch. 226, § 10; 1983, ch. 377, § 2; T.C.A., § 67-802.]