Tenn. Code § 66-29-162

Current through Acts 2023-2024, ch. 1069

Section 66-29-162 - Report to person whose records were examined

At the conclusion of an examination under § 66-29-157, unless waived in writing by the person being examined, the treasurer shall provide to the person whose records were examined a complete and unredacted examination report, which must identify in detail:

(1) The work performed;

(2) The property types reviewed;

(3) The methodology of any estimation technique, extrapolation, or statistical sampling used in conducting the examination;

(4) Each calculation showing the value of property determined to be due; and

(5) The findings of the person conducting the examination.

T.C.A. § 66-29-162

Added by 2017 Tenn. Acts, ch. 457,s 1, eff. 7/1/2017.