(a) The state board of equalization is hereby authorized to appoint members of the staff of the division of property assessments or such other persons as it may employ, to serve in the capacity of hearing examiners to conduct preliminary hearings and to make investigations for the board or the assessment appeals commission regarding complaints and appeals from assessments and classifications, or regarding any other matter for which the board has responsibility by law. As used in this part, “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.
Terms Used In Tennessee Code 67-5-1505
Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
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
Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
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
Taxpayer: means any owner of property subject to taxation or any party liable for property taxes. See Tennessee Code 67-5-105
(b) The hearing examiners shall prepare proposed findings of fact and conclusions and recommend the same to the board or the assessment appeals commission, if such has been created by the state board of equalization under § 67-5-1502.(c) Upon the evidence presented before the hearing examiner in a preliminary hearing or upon facts gained in the hearing examiner’s investigation of any matter, the hearing examiner shall prepare proposed findings of fact and conclusions for the state board or the assessment appeals commission, as the case may be, and shall notify each property owner who may be affected by the hearing examiner’s recommendation.(d) Notwithstanding any contrary provision of law, and unless any party to the appeal objects in writing, the administrative judge or hearing examiner may render a proposed decision which is limited to words and/or figures reflecting conclusions as to the proper classification or valuation of the subject property.(e) The hearing examiner shall receive and consider all admissible evidence, as defined in § 4-5-313, presented in a hearing and shall conduct the hearing in an informal manner. All hearings conducted on behalf of, or before the state board of equalization, shall be conducted in a manner that gives deference to the position of neither the taxpayer nor the assessor, but treats both parties in an objective manner. Nothing in this subsection (e) shall be construed as affecting the burden of proof in property tax appeals or other contested cases as otherwise provided by law.
