67-5-1413 - Record of changes by board Report to state board. - Tennessee Statutes

67-5-1413. Record of changes by board Report to state board.

(a)  It is the duty of the county assessor of property to make a complete record on forms furnished to the assessor by the state board of equalization for that purpose of each and every change made in the assessment by the county board of equalization, and the assessor of property shall forward the report to the state board, showing the increase or decrease made in each assessment and the reason or reasons for the change.

(b)  (1)  After the county board of equalization adjourns, the assessor of property shall promptly prepare a tabulated statement showing the total increase and decrease of assessments and changes in classifications made by the county board of equalization, and shall forward the statement to the state board of equalization by registered mail.

     (2)  The tabulated statement shall be prepared on such forms and in such manner and filed at such time as shall be required by the state board of equalization.

[Acts 1973, ch. 226, § 10; T.C.A., § 67-811.]