Tenn. Comp. R. & Regs. 0600-01-.03 - INITIATING A CONTESTED CASE

(1) A contested case before the Board may be initiated by:

(a) Completing and filing a Property Tax Appeal Form approved by the Board if the case relates to action taken or reviewable by a county board;

(b) Completing and filing an Exemption Appeal Form approved by the Board if the case relates to an initial determination of the Board designee on an application for property tax exemption;

(c) Filing a specific written petition or complaint, if neither (1) nor (2) above is applicable; or

(d) Filing data in such computer-readable format as the Board may authorize, subject to technical requirements approved by the Board. Unless excused on the basis of demonstrated hardship, an electronic filing must be used by any taxpayer filing appeals on more than three parcels in a given year, or by any agent or practitioner filing appeals on more than three parcels in a given year.

(2) Any appeal form or written complaint under paragraph (a) of this rule shall be:

(a) Signed and sworn to by the party in whose behalf it is prosecuted, or an authorized representative of such party; and

(b) Accompanied by a copy of any pertinent notice or decision received by the appellant from the assessing authority or county board.

(3) The submission of a written request for an appeal form may be considered an appeal to the Board for purposes of an appeal deadline if it reasonably identifies the property and taxpayer, provided any form required by these rules is completed and filed within 30 days or other deadline specified by the administrative judge.

(4) Contested cases commenced by action of the Board will be initiated by notice to affected parties. In the case of a declaratory proceeding notice shall be supplemented by publication of notice in the Tennessee Administrative Register, including a citation and summary of any rule or statute at issue and a statement of any proposed ruling.

(5) The filing of a complaint for revocation of exemption under Tenn. Code Ann. § 67-5-212 does not commence a contested case until there has been a finding of probable cause for revocation and referral of the matter to an administrative judge.

Notes

Tenn. Comp. R. & Regs. 0600-01-.03

Original rule certified June 7, 1974. Repeal filed and effective July 1, 1984. New rule filed June 30, 2000; effective September 12, 2000. Amendment filed May 30, 2013; effective August 28, 2013. Amendment filed August 24, 2015; effective November 22, 2015. Amendments filed February 21, 2018; effective 5/22/2018.

Authority: T.C.A. §§ 67-1-305, 67-5-1412, and 67-5-1501(d).