Tenn. Comp. R. & Regs. 0600-07-.02
Current through January 8, 2025
The following rules are intended to provide an orderly mechanism for adjustment of commercial and industrial tangible personal property assessments to the prevailing levels of property values for assessment purposes in each jurisdiction. Said adjustments shall be made in accordance with the terms provided herein without the necessity of an appeal by the owner or taxpayer, but nothing herein shall be construed to limit the availability of equalization to a taxpayer claiming such relief in a specific appeal.
Tenn. Comp. R. & Regs. 0600-07-.02
Authority: T.C.A. §§ 67-1-305 and 67-5-1501.