The purpose of these rules is implementation of the provisions of T.C.A. § 67-5-1514 concerning registration and regulation of agents conducting assessment appeals for property tax purposes on behalf of others before the boards of equalization.
Tenn. Comp. R. & Regs. 0600-06-.01
Authority: T.C.A. §§ 67-1-305 and 67-5-1514.