The State Board of Equalization through the Division of Property Assessments is responsible, under T.C.A. §§ 67-5-701 through 67-5-704, for establishing rules and regulations for implementation of the tax relief program.
Tenn. Comp. R. & Regs. 0600-03-.01
Authority: Tennessee Constitution Article II, T.C.A. §§ 4-3-5103 and 67-5-701 through 67-5-704.