Tennessee Code Annotated
Tenn. Code Ann. § 67-5-1411 (2026)
Board's action final - Notice
✓ current as of May 2026
- (a) When the county board of equalization shall have determined the matters before it, such action shall be final except insofar as the same may be revised or changed by the state board of equalization.
- (b) The county board of equalization shall give notice of its final decision and the procedure of appeal to the state board of equalization to each property owner heard, and the notice shall include the following:
- (1) The taxpayer's right to electronically file an appeal to the state board of equalization, including a link to the online appeal form;
- (2) The current address of the state board of equalization as indicated on its website;
- (3) All relevant statutory deadlines; and
- (4) Any other information required by the state board of equalization.
Amended by 2017 Tenn. Acts, ch. 103,s 1, eff. 7/1/2017.
Acts 1973, ch. 226, § 10; T.C.A., § 67-809.
Notes of Decisions
Cited in 3
cases, 1990–2011 · leading case: Thomas v. State Bd. of Equalization, 940 S.W.2d 563 (Tenn. 1997).
Thomas v. State Bd. of Equalization, 940 S.W.2d 563 (Tenn. 1997). “Tenn.Code Ann. § 67-5-1402. Unless modified by the state board, the county board of equalization’s determination is final.”
In Re Washington Mfg. Co., 120 B.R. 918 (Bankr. M.D. Tenn. 1990). “§ 67-5-1407 ; § 67-5-1411; § 67-5-1412. According to the City and County, the fa.”
State of Tennessee for the use & benefit of Williamson Cnty. v. Jesus Christ's Church @ Liberty Church Road (Tenn. Ct. App. 2011). “Tenn. Code Ann. § 67-5-1401 . Challenge to the county board of equalization’s final decision is to the state board of equalization.”
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