Tennessee § 67-5-1406 - Hearing officers.
Full text of Tennessee Tennessee Code Annotated § 67-5-1406 — Hearing officers., with citation guidance and answers to common questions.
§ 67-5-1406. Hearing officers.
The county board of equalization may appoint one (1) or more hearing officers, with approval by simple majority vote of the county commission on a resolution, to conduct preliminary hearings and to make investigations regarding complaints before the board. The hearing officers shall assist the county board and prepare proposed findings of fact and conclusions and recommend the same to the county board. The county board may adopt any recommendation of such hearing officers as its final decision; provided, that any property owner who desires to be heard directly by the county board is given the opportunity to be heard by the board. Acts 1973, ch. 226, § 10; T.C.A., § 67-805; Acts 2014, ch. 691, § 2; 2015, ch. 471, § 2. Compiler's Notes. Acts 2015, ch. 471, § 3 provided that the act, which amended (a), shall apply to tax years beginning on or after January 1, 2015.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-5-1406
What does Tennessee Code Annotated § 67-5-1406 cover?
Section 67-5-1406 ("Hearing officers.") 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 § 67-5-1406?
A common citation format is "Tennessee Code Annotated § 67-5-1406" (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 § 67-5-1406 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.