67-5-1506 - Action on hearing examiner's report. - Tennessee Statutes

67-5-1506. Action on hearing examiner's report.

(a)  In the absence of either an exception to the recommendation of the hearing examiner by either the property owner or the property owner's agent, the county assessor of property or the taxing jurisdiction, the state board of equalization or the assessment appeals commission, if such has been created by the state board of equalization pursuant to § 67-5-1502, may adopt the recommendation of its hearing examiner as its final decision without the necessity of a hearing before the board or commission, as the case may be.

(b)  If an exception to the recommendation of the hearing examiner is taken by either the property owner or the property owner's agent, the county assessor of property or the taxing jurisdiction or the state board of equalization or the assessment appeals commission does not adopt the recommendation of the hearing examiner, a hearing shall be scheduled before the state board or the assessment appeals commission, as the case may be, before final action is taken.

[Acts 1973, ch. 226, § 10; 1975, ch. 171, § 5; T.C.A., § 67-835.]