67-5-304 - Reports to local and state boards of equalization. - Tennessee Statutes

67-5-304. Reports to local and state boards of equalization.

(a)  The assessor shall make a report of the assessor's assessments and shall make available to the local board of equalization all of the assessor's records pertaining to the area involved on or before the first day the board shall meet.

(b)  Each assessor, when making the report of assessments to the local board of equalization as provided in subsection (a), shall accompany the report with the following oath, which shall be taken and subscribed to before the county mayor, or in the county mayor's absence, before a notary public, viz:

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(c)  (1)  It is the duty of each assessor to compile a report listing the total of all assessments prepared by the assessor's office in such manner and on such forms as may be required by the state board of equalization.

     (2)  Such report shall be filed with the state board of equalization at such time as the board shall require.

[Acts 1973, ch. 226, § 6; T.C.A., §§ 67-629, 67-630, 67-632; Acts 2003, ch. 90, § 2.]