Section 0600-01-.08 - CONDITIONS FOR APPEAL AND HEARING(1) Except by written directive of the Executive Secretary, no appeal which is initiated under Rule 3(1)(1),(2), or(4) will be docketed for a hearing or pre-hearing conference before an administrative judge unless the appropriate appeal form appears to have been fully completed in good faith. If the valuation of the subject property is at issue, the appeal form must include, without limitation: (a) a bona fide estimate of the market value of the property as of the relevant assessment date; and(b) a brief statement of the basis for that opinion.(2) For the purpose of determining whether the Board has jurisdiction, a taxpayer or owner will not be deemed to have appealed the property in question to the county board if the taxpayer or owner, or the taxpayer's or owner's authorized representative: (a) did not timely appeal the disputed classification and/or value to the county board;(b) failed to make a personal or (if permitted) written appearance before the county board; or(c) requested the county board to affirm the disputed classification and/or value. This subsection shall not be construed in derogation of any right of appeal to, or hearing before, the Board under the provisions of state law.
(3) After the delinquency date for payment of any tax levied on real or personal property, no appeal concerning the classification and/or assessment of the property will be heard if the undisputed portion of the tax has not been paid. The "undisputed portion of the tax" is the amount that would be imposed on the basis of the classification and market value (equalized by the prevailing appraisal ratio in the county) claimed on the appeal form.Tenn. Comp. R. & Regs. 0600-01-.08
Original rule certified June 7, 1974. Repeal filed and effective July 1, 1984. New rule filed June 30, 2000; effective September 12, 2000.Authority: T.C.A. § 67-1-305.