(a) In the absence of an exception to the recommendation of the hearing examiner by either the property owner or the property owner’s agent, or the county assessor of property or the taxing jurisdiction, the state board of equalization may adopt the recommendation of its hearing examiner as its final decision without the necessity of a hearing before the board.
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Tennessee Code 67-5-1506

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • hearing examiner: includes an administrative judge serving by appointment of the state board of equalization or an administrative judge serving on behalf of the board under appointment by the secretary of state. See Tennessee Code 67-5-1505
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(b) If an exception to the recommendation of the hearing examiner is taken by either the property owner or the property owner’s agent, or the county assessor of property or the taxing jurisdiction, or if the state board of equalization does not adopt the recommendation of the hearing examiner, the state board of equalization may determine to review all issues, to review some but not all issues, or not to exercise any review. If the state board of equalization does not exercise its discretion to review a matter, then the board shall issue a notice pursuant to § 67-5-1512(a)(3). The date of the notice or certificate commences the period for seeking judicial review pursuant to § 67-5-1511.
(c) If the state board of equalization determines to exercise review, then a hearing may be scheduled before final action is taken. Unless the board shall otherwise direct, the review is confined to the record except that additional proof may be taken in cases involving alleged irregularities in procedure that are not shown in the record.
(d) The state board of equalization may affirm the decision of the hearing examiner or remand the case for further proceedings. The state board of equalization may reverse or modify the decision if the rights of the petitioner have been prejudiced because the administrative findings, inferences, conclusions, or decisions are:

(1) In violation of constitutional or statutory provisions;
(2) Made upon unlawful procedure;
(3) Arbitrary and capricious or characterized by abuse of discretion or clearly unwarranted exercise of discretion; or
(4) Unsupported by evidence that is both substantial and material in light of the entire record.
(e) In determining the substantiality of evidence, the state board of equalization shall take into account whatever in the record fairly detracts from its weight, but shall not substitute its judgment for that of the hearing examiner as to the weight of evidence on questions of fact.
  Previous section
Next section  
 Part 15 Contents