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TENNESSEE STATUTES AND CODES
67-5-1604 - Appraisal ratio studies.
67-5-1604. Appraisal ratio studies.
(a) The division of property assessments shall conduct appraisal ratio studies in all counties of the state in such manner and at such time as shall be determined by the state board of equalization.
(b) The purpose of these studies shall be to assist the board through the division of property assessments to effect the assessment of all property throughout the state in accordance with the constitution and laws of Tennessee.
(c) Based upon these studies and other pertinent information which may be available, the division of property assessments, with approval of the state board of equalization, shall develop a plan and proceed to carry out the reappraisal and equalization programs in each county of the state.
[Acts 1980, ch. 820, § 4; T.C.A., § 67-683.]