Tennessee § 67-1-506 - Deputy assessors and secretaries.
Full text of Tennessee Tennessee Code Annotated § 67-1-506 — Deputy assessors and secretaries., with citation guidance and answers to common questions.
§ 67-1-506. Deputy assessors and secretaries.
In order to assure that each county assessor of property shall have a minimum staff to assist the county assessor in carrying out the duties and responsibilities required by law, the assessor is authorized to appoint at least one (1) deputy assessor for each four thousand five hundred (4,500) parcels of property, as determined by the division of property assessments, over and above the first four thousand five hundred (4,500) parcels of property within the assessor's taxing jurisdiction. Each deputy assessor shall have the same power, duties and liability of the assessor of property with respect to the appraisal, classification, and assessment of property. In any county where the assessor does not qualify for a deputy assessor under this section, the assessor is authorized, with the approval of the county legislative body, to employ or appoint a secretary to assist the assessor in the operation of the assessor's office. The compensation of such secretary shall be fixed by the county legislative body and paid out of county funds. The assessor shall employ such additional staff as the assessor deems necessary and establish rates of compensation for all employees within the appropriation established for the assessor's office by the county legislative body. The assessor of property shall be liable for any malfeasance, misfeasance, or nonfeasance of the assessor's deputy. Acts 1973, ch. 226, § 3; 1974, ch. 480, § 1; 1974, ch. 771, § 15; 1976, ch. 719, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., §§ 67-321, 67-322. Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 29. Attorney General Opinions. Authority of county assessor of property to determine the number and compensation of the employees in his or her office. OAG 15-41, 2015 Tenn. AG LEXIS 37 (4/24/15).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-1-506
What does Tennessee Code Annotated § 67-1-506 cover?
Section 67-1-506 ("Deputy assessors and secretaries.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-1-506?
A common citation format is "Tennessee Code Annotated § 67-1-506" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-1-506 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.