Tenn. Comp. R. & Regs. 0600-01-.01 - DEFINITIONS

As used in these rules, unless the context otherwise requires:

(1) "Administrative judge" means an individual employed or appointed under authority of T.C.A. § 67-5-1505 or otherwise to conduct contested cases with or on behalf of the Board or Commission.

(2) "Agent" means a person who is authorized under the provisions of T.C.A. § 67-5-1514 to represent taxpayers and assessors of property in a contested case before the State Board of Equalization.

(3) "Assessing authority" means the assessor of property where the assessment at issue is of locally assessed property and the Office of State Assessed Properties of the Comptroller of the Treasury where the assessment at issue involves centrally assessed public utility property.

(4) "Board" means the State Board of Equalization created by T.C.A. § 4-3-5101.

(5) "Change to Contended Value" means a value submitted by any party that is different from the county board of equalization's value, the original assessment value in the case of a direct appeal, and the contended value represented on a party's initial appeal to the State Board of Equalization.

(6) "Commission" means the Assessment Appeals Commission created by the Board pursuant to T.C.A. § 67-5-1502.

(7) "Contested case" is defined as in T.C.A. § 4-5-102(3).

(8) "County board" means a city, county, or metropolitan board of equalization established under T.C.A. §§ 67-1-401, et seq.

(9) "Executive Secretary" means the Executive Secretary of the Board appointed under T.C.A. § 4-3-5104.

(10) "Party" means a person permitted to participate in a contested case.

(11) "Person" means any individual, firm, company, association, corporation, or other artificial or governmental entity.

(12) "Real estate appraiser" means a person who is subject to the State Licensing and Certified Real Estate Appraisers Law, codified at T.C.A. §§ 62-39-101, et seq.

(13) "Reasonable Cause" as used in T.C.A. § 67-5-1412 means a legally sufficient reason outside the party's control.

(14) "Valuation analysis" means an estimate of value for ad valorem tax purposes which is prepared in conjunction with a contested case before the Board, Commission, or administrative judge.

Notes

Tenn. Comp. R. & Regs. 0600-01-.01

Original rule certified June 7, 1974. Repeal filed and effective July 1, 1984. New rule filed June 30, 2000; effective September 12, 2000. Amendments filed July 5, 2017; effective October 3, 2017. Amendments filed May 12, 2020; effective 8/10/2020.

Authority: T.C.A. §§ 4-5-217, 67-1-305, 67-5-1412, and 67-5-1514.