67-5-303 - Obtaining evidence. - Tennessee Statutes

67-5-303. Obtaining evidence.

(a)  (1)  The assessor, in person or by a deputy, has the power and duty to examine any person believed to have any knowledge or information relating to the assessment of property of any taxpayer.

     (2)  For such purpose, the assessor has the power to administer oaths and compel any witness to appear and to answer oral or written questions.

     (3)  Assessors and their deputies have like powers and perform like duties when there is any reason to suspect any taxpayer has withheld or concealed information concerning any taxable property, or the classification or the value thereof, and such investigation may be performed by questions put to the taxpayer, the taxpayer's agent, attorney, or any other person.

(b)  Any witness refusing to appear or to take such oath or make such answers, when called upon by the assessor to do so, commits a Class C misdemeanor.

(c)  Any person falsely, corruptly, or knowingly misrepresenting any material statement made as a witness to such assessor or deputy assessor commits perjury and is subject to indictment for the same.

(d)  The assessor or deputy assessor shall reduce to writing all statements made by the owner of any property interest or witness under the provisions of this section, and such statement shall be filed and maintained in the office of the assessor for a period of not less than three (3) years.

(e)  The assessor and agents or employees of the assessor have the authority to go upon land in order to obtain information for the assessment of property. If the landowner refuses or objects to entry upon the land, the assessor may petition the circuit or chancery court for an order allowing entry at a specified time for purposes of appraising the land and improvements for assessment purposes. The assessor and agents or employees of the assessor may enter a building that is under construction and not yet secured or occupied, for the purpose of making a correct assessment of the property, whether or not the owner has given specific consent to the entry. Once a building is occupied or secured, the assessor and agents or employees of the assessor may enter as an invitee or with the consent of the owner or occupant; provided, that, if unreasonably withheld, the assessor may gain entry on reasonable notice pursuant to an order of the circuit or chancery court.

[Acts 1973, ch. 226, § 6; T.C.A., §§ 67-622 67-625; Acts 1988, ch. 633, § 2; 1989, ch. 591, § 113; 1996, ch. 845, § 1.]