67-5-305 - Failure to perform Proceedings against assessor. - Tennessee Statutes

67-5-305. Failure to perform Proceedings against assessor.

(a)  It is unlawful for any assessor of property or deputy assessor to willfully fail, refuse or neglect to perform, obey and observe the duties or requirements of this chapter.

(b)  It is the duty of the county mayor to report promptly to the district attorney general or to a proper agent of the state any failure, neglect, or refusal of any assessor or deputy assessor to comply with any of the requirements of this chapter and duties as required by law.

(c)  If the director of property assessments has cause to believe any assessor of property or deputy assessor has willfully failed, refused or neglected to perform, obey and observe any duties or requirements of this chapter, the director shall notify, in writing, the assessor of property or deputy assessor of the specific instances wherein the director has cause to believe the assessor or deputy assessor has willfully failed to perform.

(d)  (1)  After the expiration of at least fifteen (15) days from the date of such notice, if the director has reason to believe that such assessor of property or deputy assessor has not made a satisfactory effort to perform the duties or requirements of this chapter, the director shall request the state board of equalization to convene in the taxing jurisdiction of the assessor of property or deputy assessor for the purpose of conducting a hearing to determine whether or not the assessor of property or deputy assessor has willfully failed to perform, obey and observe the duties or requirements of this chapter.

     (2)  If the state board of equalization consents to convene for a hearing of this matter, the assessor of property or deputy assessor shall be provided at least ten (10) days' written notice of the time and place for the hearing, which shall be within the county or taxing jurisdiction of the assessor of property or deputy assessor.

     (3)  Further, the notice shall set forth the specific purpose for such hearing.

     (4)  The burden of proof shall be upon the director of property assessments to show that the assessor of property or deputy assessor has willfully failed, refused or neglected to perform, obey and observe the duties or requirements of this chapter, and the rules of evidence applicable to proceedings before the chancery court in Tennessee shall be followed by the state board in such hearing.

     (5)  The assessor of property or deputy assessor shall be entitled to be heard, either personally or by counsel, and shall have the privilege of introducing any competent evidence.

     (6)  Any action of the state board of equalization shall be final and conclusive, subject to judicial review by petition of certiorari to the appropriate chancery court.

     (7)  If the assessor of property or deputy assessor is found innocent of the charges against such assessor or deputy assessor in chancery court, the board shall be required to pay the costs of such proceeding.

(e)  (1)  Upon a finding by the state board of equalization that any assessor of property or deputy assessor has willfully failed, refused or neglected to perform, obey and observe the duties or requirements of this chapter, the board shall notify the county mayor or such other county official as may be necessary of such failure to perform, obey and observe the duties or requirements of this chapter, and the issuance of any warrant for compensation to such assessor of property or deputy assessor shall be discontinued until a determination is made by the board that such assessor of property or deputy assessor has made a satisfactory effort to perform, obey and observe the duties or requirements of this chapter.

     (2)  Further, such assessor of property or deputy assessor shall not be reimbursed for such period of time as is determined by the board that such person has willfully failed, refused or neglected to perform, obey and observe the duties and requirements of this chapter.

     (3)  If the board causes the compensation of any assessor of property or deputy assessor to be discontinued and the assessor or deputy assessor is subsequently held to be innocent of the charges against the assessor or deputy assessor, the assessor or deputy assessor shall then be reimbursed for the full amount withheld from the assessor or deputy assessor, plus interest at the rate of seven percent (7%) a year.

(f)  If a finding is made by the board that any assessor or deputy assessor has willfully failed to perform the duties and requirements of this chapter, and such assessor or deputy assessor files a petition of certiorari to chancery court to review the action within thirty (30) days of the date the assessor or deputy assessor is notified of the action of the board, no compensation of such assessor or deputy assessor shall be withheld until the appropriate chancery court has rendered a final decision on the matter.

[Acts 1973, ch. 226, § 6; T.C.A., §§ 67-633 67-638; Acts 2003, ch. 90, § 2.]