Tennessee § 67-5-1404 - Power of board to obtain evidence.
Full text of Tennessee Tennessee Code Annotated § 67-5-1404 — Power of board to obtain evidence., with citation guidance and answers to common questions.
§ 67-5-1404. Power of board to obtain evidence.
The board may examine any person as a witness, and hear any proof that may be offered by any taxpayer in or about any question touching the classification, value, or assessment of any property described in the assessment roll. The board has the power and authority to send for persons and papers, to examine and enforce the attendance of witnesses, and obtain any evidence or information that may be deemed material in the performance of its duties. Each member of the board has the power to administer an oath, and any person who willfully or corruptly swears falsely to any material fact before the board commits perjury and is indictable for such offense. Acts 1973, ch. 226, § 10; T.C.A., § 67-803. Cross-References. Perjury, title 39, ch. 16, part 7. Attorney General Opinions. County assessor's and board of equalization's powers to compel witnesses, OAG 06-059 (4/3/06).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-5-1404
What does Tennessee Code Annotated § 67-5-1404 cover?
Section 67-5-1404 ("Power of board to obtain evidence.") 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 § 67-5-1404?
A common citation format is "Tennessee Code Annotated § 67-5-1404" (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 § 67-5-1404 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.