Tennessee Code Annotated
Tenn. Code Ann. § 67-1-508 (2024)
Compensation
✓ Justia copy: laws through about 2024 (2025 and 2026 sessions missing)
- (a) The assessor of property of each county or metropolitan government shall receive as compensation an annual salary as established by § 8-24-102.
- (b) The legislative or governing bodies of counties and metropolitan governments may from time to time fix the compensation of assessors as may, in their judgment, be necessary and proper in order to attract or retain the service of assessors of professional competence, technical skills and needed administrative abilities, any private acts, charter provisions or other legal restrictions to the contrary notwithstanding.
- (c)
- (1) Out of funds available to the state board of equalization or division of property assessments, the state board may provide grants to counties to fund incentive increases of compensation for those assessors and their deputies who successfully complete certain courses of study and field training, and attain certain levels of increased competence and technical skills as prescribed and provided by the state board of equalization. Grants made pursuant to this subsection (c) shall be used only as a cash salary bonus supplement to the assessor or deputy, and shall not be used to supplant existing salaries or other incentives or as substitutes for normal salary increases periodically due to assessors or their deputies.
- (2) Any assessor or deputy assessor who has completed the necessary courses of study and training and has been designated by the International Association of Assessing Officers as a certified assessment evaluator shall receive additional compensation of not less than seven hundred fifty dollars ($750) per annum or ten percent (10%) of the assessor's or deputy assessor's normal annual salary otherwise provided by law, but not to exceed one thousand five hundred dollars ($1,500) per annum under rules established by the state board of equalization.
- (3) Any assessor or deputy assessor who has completed the necessary courses of study and training and has been designated by the Tennessee Certified Assessor's Program as a "Tennessee Master Assessor" shall receive additional compensation of one thousand dollars ($1,000) per annum.
- (4) Any assessor or deputy assessor who has completed the necessary courses of study and training and either been designated by the Tennessee Certified Assessor's Program as a Tennessee certified assessor, or has been designated by the International Association of Assessing Officers as a residential evaluation specialist shall receive additional compensation of seven hundred fifty dollars ($750) per annum.
Acts 1973, ch. 226, § 3; 1982, ch. 708, § 1; T.C.A., § 67-332; Acts 1984, ch. 674, § 1; 1996, ch. 936, § 1; 2006, ch. 901, § 1; 2007, ch. 602, § 50.
Notes of Decisions
Cited in 2
cases, 1998–2012 · leading case: Pharris v. Looper, 6 F. Supp. 2d 720 (M.D. Tenn. 1998).
Pharris v. Looper, 6 F. Supp. 2d 720 (M.D. Tenn. 1998). “Furthermore, it points out that: (1) the assessor is *730 supervised by a state agency: the State Board of Equalization, Tenn.Code Ann. § 67-1-501; (2) his or her salary is set by the state, Tenn.”
Brenda W. Sneyd v. Washington Cnty., Tennessee, 387 S.W.3d 1 (Tenn. Ct. App. 2012). “§ 8-24-102(h) provides: All general officers of the county shall be paid the same salary with the exception of any education incentive payments made to certified public administrators under § 5-1-310 and any payments made to the assessor of property under § 67-1-508. Tenn.Code…”
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