(a) The board is vested with the power to:

Terms Used In Tennessee Code 67-1-305

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • 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.
  • 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
(1) Make such rules and regulations and prepare such forms as it may deem proper for its use;
(2) Obtain such evidence, information and statistics as may be deemed material as to the values, classifications and assessments of properties to be equalized;
(3) Regulate and prescribe the method of taking evidence before the board, whether by affidavit, deposition or otherwise;
(4) Send for papers and witnesses;
(5) Compel the attendance of witnesses and administer oaths to witnesses; and
(6) Do and perform all such acts as may be proper or necessary to accomplish the purpose of its creation.
(b) The board may issue subpoenas for witnesses, and place them in the hands of any executive officer of any county in this state whose duty it shall be to immediately execute them, and make due returns of the subpoenas.
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