Whenever the county legislative body has inaugurated, set up or approved any system of keeping records in the office of the assessor of property of such county, when such system has been approved by the comptroller of the treasury, such system may not be changed, altered, or abolished without approval of the comptroller of the treasury.
Changes in record-keeping systems
Tenn. Code Ann. § 67-1-514, under Assessors of Property.
Tenn. Code Ann. § 67-1-514