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TENNESSEE STATUTES AND CODES
67-5-1414 - Record of board's action preserved by assessor.
67-5-1414. Record of board's action preserved by assessor.
(a) The individual property records maintained in the office of each assessor of property shall show all actions taken by the county board of equalization which change the classification, value or assessment of any parcel of property.
(b) Further, upon the completion of the duties of the board, the records and papers of the board shall be turned over to the assessor of property for preservation for a period of at least ten (10) years.
[Acts 1973, ch. 226, § 10; T.C.A., § 67-812.]
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