Tennessee Code Annotated
Tenn. Code Ann. § 67-1-305 (2026)
Powers of board
✓ current as of May 2026
- (a) The board is vested with the power to:
- (1) Make such rules and regulations and prepare such forms as it may deem proper for its use;
- (2) Obtain such evidence, information and statistics as may be deemed material as to the values, classifications and assessments of properties to be equalized;
- (3) Regulate and prescribe the method of taking evidence before the board, whether by affidavit, deposition or otherwise;
- (4) Send for papers and witnesses;
- (5) Compel the attendance of witnesses and administer oaths to witnesses; and
- (6) Do and perform all such acts as may be proper or necessary to accomplish the purpose of its creation.
- (b) The board may issue subpoenas for witnesses, and place them in the hands of any executive officer of any county in this state whose duty it shall be to immediately execute them, and make due returns of the subpoenas.
Acts 1973, ch. 226, § 2; T.C.A., § 67-205.
Notes of Decisions
Cited in 2
cases, 1996–2010 · leading case: TECO Barge Line, Inc., n/k/a U.S. United Barge Line, LLC v. Justin P. Wilson, Tennessee Comptroller of the Treasury (Tenn. Ct. App. 2010).
TECO Barge Line, Inc., n/k/a U.S. United Barge Line, LLC v. Justin P. Wilson, Tennessee Comptroller of the Treasury (Tenn. Ct. App. 2010). “The applicable language of Tenn. Code Ann. § 67-1-305 is: (a) The board is vested with the power to : .”
Gen. Oils Co., Div. of Ashland Oil, Inc. v. Claude Ramsey, Assessor of Prop. for Hamilton Cnty., Tennessee & TN State Bd. of Equalization (Tenn. Ct. App. 1996). “§ 4-3-5103 (1991); T.C.A. § 67-1-305 (1995). Prior to 1989 the Board of Equalization published unofficial guidelines that classified above ground storage tanks as personal property and below ground storage tanks as real property.”
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