Tennessee Code 67-4-2912 – Administrative procedure for review of tax decisions – Judicial review
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 67-4-2912
- County: means a county or metropolitan government. See Tennessee Code 67-4-2903
- Person: means any individual, firm, partnership, limited liability company, joint-venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit. See Tennessee Code 67-4-2903
Any county or metropolitan government levying a tax pursuant to this part shall provide, by resolution or ordinance, a procedure whereby any person aggrieved by the decision of any responsible official in administering this part may obtain review of the official’s decision administratively. The result of the administrative decision shall be subject to judicial review in accordance with law.