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26 chapters · 561 sections in this title.
Tenn. Code Ann. § 6-34-101 Establishment
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The council shall establish an equalization board, and shall appoint each year three (3) persons who are property owners and qualified voters of the city for a one-year term.
Tenn. Code Ann. § 6-34-102 Powers and compensation
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(a) The equalization board may increase assessments made, and may add assessments omitted by the city assessing officer, but it may decrease individual assessments or strike erroneous assessments from the assessment roll only on appeals from interested parties. It may increase or…
Tenn. Code Ann. § 6-34-103 Sessions
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The equalization board shall begin and end its work at times to be prescribed by ordinance, which times shall be so established that the assessment roll may be completed and tax bills may be prepared before the tax due date.
Tenn. Code Ann. § 6-34-104 Reports to council
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The equalization board, upon completion of its work, shall submit a written report to the council, including total increases and decreases made by it and the final total assessment of each class of property.
