The county board of equalization has and shall perform the following duties:

(1) Carefully examine, compare and equalize the county assessments;

Terms Used In Tennessee Code 67-5-1402

  • 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
  • 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
(2) Assure that all taxable properties are included on the assessment lists;
(3) Eliminate from the assessment lists such property as is lawfully exempt from taxation; provided, that if an application for exemption of such property is required under part 2 of this chapter, the property shall not be eliminated from the assessment lists unless such exemption is approved by an authorized designee of the state board of equalization;
(4) Hear complaints of taxpayers who feel aggrieved on account of excessive assessments of their property;
(5) Decrease the assessments of such properties as the board determines have been excessively assessed;
(6) Increase the assessments of such properties as the board determines are underassessed; provided, that owners of such properties are duly notified and given an opportunity to be heard;
(7) Correct such errors arising from clerical mistakes or otherwise that may come or be brought to the attention of the board; and
(8) Take whatever steps are necessary to assure that the assessments of all properties within its jurisdiction conform to laws of the state and rules and regulations of the state board of equalization.
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