67-5-1501 - Jurisdiction and duties Filing of appeals. - Tennessee Statutes

67-5-1501. Jurisdiction and duties Filing of appeals.

(a)  The state board of equalization has jurisdiction over the valuation, classification and assessment of all properties in the state.

(b)  The board shall have and perform the following duties:

     (1)  Receive, hear, consider and act upon complaints and appeals made to the board;

     (2)  Hear and determine complaints and appeals made to the board concerning exemption of property from taxation;

     (3)  Take whatever steps it deems are necessary to effect the equalization of assessments, in any taxing jurisdiction within the state in accordance with the laws of the state;

     (4)  Carry out such other duties as are required by law; and

     (5)  Provide assistance and information on request to members and committees of the general assembly relative to the taxation, classification and evaluation of property.

(c)  Appeals to the state board of equalization from initial determinations in exemption and tax relief cases must be filed within ninety (90) days from the date notice of the determination was sent. Appeals from initial decisions of administrative judges or hearing examiners for the state board of equalization must be filed within thirty (30) days from the date the initial decision is sent.

(d)  The board shall assess the costs of hearing or processing an appeal against any non-prevailing party not determined to be indigent, pursuant to rules of the board.

     (1)  The assessment shall not exceed five dollars ($5.00) per parcel for processing an appeal and shall not exceed one hundred dollars ($100) for costs of hearing; provided, that any such assessment for hearing costs shall be proportionate to the value of the property at issue. The board rules shall provide for a total refund of hearing costs if the ordered reduction is one-half (½) or more of the appellant's claim. Otherwise, the refund of hearing costs shall be proportionate to the relief granted.

     (2)  No processing fees or costs in excess of one dollar ($1.00) per parcel shall be assessed for electronically filed appeals until such time as the actual appeal forms are filed.

     (3)  No hearing costs shall be assessed for any appeal that has been withdrawn or for which the parties have agreed to settlement of the appeal prior to a hearing, but additional processing costs may be assessed as follows:

          (A)  All the amount otherwise due as hearing costs shall be assessed as additional processing costs if the notice of hearing so states and the appeal is withdrawn or settled within seven (7) days of any scheduled hearing on the merits, unless any party requests postponement of the hearing within fourteen (14) days after the notice of hearing is sent. The board shall reserve and only utilize this procedure for instances where there is a reasonable cause to anticipate that a party may unreasonably delay requesting withdrawal or settlement; and

          (B)  In any circumstance other than described in subdivision (d)(3)(A), additional processing costs in the amount of ten dollars ($10.00) shall be due if an appeal is settled.

     (4)  In any appeal of a local assessment where the taxpayer is required to file directly with the board, and for which there is no right of first hearing before the county board of equalization, no hearing costs shall be assessed at the first level of hearing, before the hearing officer or administrative judge sitting alone.

     (5)  Persons having attained sixty-five (65) years of age or older shall not be charged fees and costs on the appeal of their primary residence if the appraised value is one hundred fifty thousand dollars ($150,000) or less.

[Acts 1973, ch. 226, § 10; 1975, ch. 171, § 1; 1979, ch. 64, §§ 1, 2; 1980, ch. 467, § 1; 1983, ch. 237, § 1; T.C.A., § 67-831; Acts 1990, ch. 899, § 3; 1990, ch. 1075, § 1; 1992, ch. 1024, § 2; 1997, ch. 160, § 6; 2003, ch. 406, § 1; 2007, ch. 256, § 1.]