Tenn. Code Ann. » Tenn. Code / Title 67 / Chapter 5 / Part 14
Tennessee Code Annotated

Tenn. Code Ann. § 67-5-1401 (2026)

Failure of taxpayer to protest assessment before board - Effect

✓ current as of May 2026
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If the taxpayer fails, neglects or refuses to appear before the county board of equalization prior to its final adjournment, the assessment as determined by the assessor shall be conclusive against the taxpayer, and such taxpayer shall be required to pay the taxes on such amount; provided, that nothing herein shall be taken as conclusive against the state, county or municipality.

Acts 1973, ch. 226, § 6; T.C.A., § 67-631.

Notes of Decisions
Cited in 5 cases, 1990–2019 · leading case: Roberts v. Sullivan Cnty. (In Re Penking Trust), 196 B.R. 389 (Bankr. E.D. Tenn. 1996).
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Roberts v. Sullivan Cnty. (In Re Penking Trust), 196 B.R. 389 (Bankr. E.D. Tenn. 1996). · cites it 3× “Specifically, the defendants direct the court to Tenn.Code Ann. § 67-5-1401 which provides that: [i]f the taxpayer fails, neglects or refuses to appear before the county board of equalization prior to its final adjournment, the assessment as determined by the assessor shall be…”
In Re Washington Mfg. Co., 120 B.R. 918 (Bankr. M.D. Tenn. 1990). “§ 67-5-1401. However, in order for this assessment to be binding in the bankruptcy context, it must have been the result of a contest and adjudication which occurred prepetition.”
The Metro. Gov't of Nashville & Davidson Cnty., in its own behalf & for the use & benefit of the State of Tennessee v. Delinquent Taxpayers as Shown on the 1999 Real Prop. Tax Records (Tenn. Ct. App. 2005). · cites it 6× “” Tenn. Code Ann. § 67-5-1401 (2003). It is clear from the record that Mr.”
East Tennessee Pilot's Club, Inc. v. Knox Cnty. Tennessee (2019). · cites it 2× “Tenn. Code Ann. § 67-5-1401 (emphasis added); see also Tenn.”
State of Tennessee for the use & benefit of Williamson Cnty. v. Jesus Christ's Church @ Liberty Church Road (Tenn. Ct. App. 2011). · cites it 2× “Tenn. Code Ann. § 67-5-1407 . If the taxpayer fails to do so, the assessment is conclusive against the taxpayer.”
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