Tennessee Code Annotated
Tenn. Code Ann. § 67-5-303 (2024)
Obtaining evidence
✓ Justia copy: laws through about 2024 (2025 and 2026 sessions missing)
- (a)
- (1) The assessor, in person or by a deputy, has the power and duty to examine any person believed to have any knowledge or information relating to the assessment of property of any taxpayer.
- (2) For such purpose, the assessor has the power to administer oaths and compel any witness to appear and to answer oral or written questions and the power to inspect or require the production of books and papers.
- (3) Assessors and their deputies have like powers and perform like duties when there is any reason to suspect any taxpayer has withheld or concealed information concerning any taxable property, or the classification or the value thereof, and such investigation may be performed by questions put to the taxpayer, the taxpayer's agent, attorney, or any other person.
- (4) All records held, maintained, or created by county and municipal public agencies must be made available to assessors of property for the purposes of property valuation and all other official duties.
- (b) Any witness refusing to appear or to take such oath or make such answers, when called upon by the assessor to do so, commits a Class C misdemeanor.
- (c) Any person falsely, corruptly, or knowingly misrepresenting any material statement made as a witness to such assessor or deputy assessor commits perjury and is subject to indictment for the same.
- (d)
- (1) The assessor or deputy assessor shall reduce to writing all statements made by the owner of any property interest or witness under this section, and such statement shall be filed and maintained in the office of the assessor for a period of not less than three (3) years or the end of the then current reappraisal cycle, whichever is greater.
- (2) Information obtained pursuant to this section shall be confidential and shall not be disclosed by state or local officials, agents or employees, except as authorized by this part. Violations of confidentiality as provided herein shall be punishable in the same manner as violations of § 67-5-401 regarding taxpayer records of the department of revenue. Nothing in this section shall be construed to make evidence introduced by a party in court or administrative proceedings confidential, unless otherwise provided in a protective order issued by the judge in the proceedings.
- (3) Pursuant to rules of the state board of equalization, information otherwise confidential may be disclosed to:
- (A) The taxpayer or the taxpayer's authorized designee, upon written request;
- (B) Individuals designated by a judge presiding in court or administrative proceedings, subject to protective orders issued in the proceedings;
- (C) Officials, and their agents or employees, responsible for the administration or collection of taxes due from the taxpayer, but only to the extent necessary for this purpose and subject otherwise to the confidentiality required by this section.
- (e) The assessor and agents or employees of the assessor have the authority to go upon land in order to obtain information for the assessment of property. If the landowner refuses or objects to entry upon the land, the assessor may petition the circuit or chancery court for an order allowing entry at a specified time for purposes of appraising the land and improvements for assessment purposes. The assessor and agents or employees of the assessor may enter a building that is under construction and not yet secured or occupied, for the purpose of making a correct assessment of the property, whether or not the owner has given specific consent to the entry. Once a building is occupied or secured, the assessor and agents or employees of the assessor may enter as an invitee or with the consent of the owner or occupant; provided, that, if unreasonably withheld, the assessor may gain entry on reasonable notice pursuant to an order of the circuit or chancery court.
Amended by 2023 Tenn. Acts, ch. 259, s 2, eff. 4/28/2023.
Amended by 2015 Tenn. Acts, ch. 136, s 1, eff. 4/17/2015.
Amended by 2013 Tenn. Acts, ch. 209, Secs.s 6, s 7 eff. 4/23/2013.
Acts 1973, ch. 226, § 6; T.C.A., §§ 67-622 -- 67-625; Acts 1988, ch. 633, § 2; 1989, ch. 591, § 113; 1996, ch. 845, § 1.
Notes of Decisions
Cited in 2
cases, 1998–2009 · 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). “Tenn.Code Ann. § 67-5-303. The Defendants assert that since the deputy assessor is given the same powers, duties, and liabilities of the assessor in evaluating property, the position of deputy assessor clearly falls into either Category Two or Three of the McCloud test.”
Metro. Gov't of Nashville & Davidson Cnty. by & through The Off. of The Assessor of Prop. v. Lamar Tennessee, LLC d/b/a Lamar Advert. of Nashville, No. M2009-00266-COA-R3-CV (Tenn. Ct. App. Dec. 8, 2009). “See Tenn. Code Ann. § 67-5-303 . However, the Property Assessor’s statutory authority “appear[s] to constitute the functional equivalent of a subpoena power,” Tenn.”
Tenn. Code Ann. § 67-5-303(a)(2): 1 case
Metro. Gov't of Nashville & Davidson Cnty. by & through The Off. of The Assessor of Prop. v. Lamar Tennessee, LLC d/b/a Lamar Advert. of Nashville, No. M2009-00266-COA-R3-CV (Tenn. Ct. App. Dec. 8, 2009). “See Tenn. Code Ann. § 67-5-303 . However, the Property Assessor’s statutory authority “appear[s] to constitute the functional equivalent of a subpoena power,” Tenn.”
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