67-5-1505 - Hearing examiners. - Tennessee Statutes

67-5-1505. Hearing examiners.

(a)  The state board of equalization is hereby authorized to appoint members of the staff of the division of property assessments or such other persons as it may employ, to serve in the capacity of hearing examiners to conduct preliminary hearings and to make investigations for the board or the assessment appeals commission regarding complaints and appeals from assessments and classifications, or regarding any other matter for which the board has responsibility by law.

(b)  The hearing examiners shall prepare proposed findings of fact and conclusions and recommend the same to the board or the assessment appeals commission, if such has been created by the state board of equalization under the provisions of § 67-5-1502.

(c)  Upon the evidence presented before the hearing examiner in a preliminary hearing or upon facts gained in the hearing examiner's investigation of any matter, the hearing examiner shall prepare proposed findings of fact and conclusions for the state board or the assessment appeals commission, as the case may be, and shall notify each property owner who may be affected by the hearing examiner's recommendation.

(d)  Notwithstanding any contrary provision of law, and unless any party to the appeal objects in writing, the administrative judge or hearing examiner may render a proposed decision which is limited to words and/or figures reflecting conclusions as to the proper classification or valuation of the subject property.

(e)  The administrative judge or hearing examiner shall receive and consider all admissible evidence, as defined in § 4-5-313, presented in a hearing and shall conduct the hearing in an informal manner. Any hearings resulting from appeals taken from the decision by an administrative judge or hearing officer to the assessment appeals commission or the state board of equalization shall be conducted in the same manner with all admissible evidence, as defined in § 4-5-313, considered. All hearings conducted on behalf of, or before the state board of equalization, shall be conducted in a manner that gives deference to the position of neither the taxpayer nor the assessor, but treats both parties in an objective manner. Nothing in this subsection (e) shall be construed as affecting the burden of proof in property tax appeals or other contested cases as otherwise provided by law.

[Acts 1973, ch. 226, § 10; 1975, ch. 171, § 4; T.C.A., § 67-834; Acts 1991, ch. 434, § 1; 1995, ch. 305, § 127; 1998, ch. 606, § 2; 2006, ch. 823, § 1.]