Tennessee § 67-5-1505 - Hearing examiners.

§ 67-5-1505. Hearing examiners.

The state board of equalization is hereby authorized to appoint members of the staff of the division of property assessments or such other persons as it may employ, to serve in the capacity of hearing examiners to conduct preliminary hearings and to make investigations for the board or the assessment appeals commission regarding complaints and appeals from assessments and classifications, or regarding any other matter for which the board has responsibility by law. As used in this part, “hearing examiner” includes an administrative judge serving by appointment of the state board of equalization or an administrative judge serving on behalf of the board under appointment by the secretary of state. The hearing examiners shall prepare proposed findings of fact and conclusions and recommend the same to the board or the assessment appeals commission, if such has been created by the state board of equalization under § 67-5-1502. Upon the evidence presented before the hearing examiner in a preliminary hearing or upon facts gained in the hearing examiner's investigation of any matter, the hearing examiner shall prepare proposed findings of fact and conclusions for the state board or the assessment appeals commission, as the case may be, and shall notify each property owner who may be affected by the hearing examiner's recommendation. Notwithstanding any contrary provision of law, and unless any party to the appeal objects in writing, the administrative judge or hearing examiner may render a proposed decision which is limited to words and/or figures reflecting conclusions as to the proper classification or valuation of the subject property. The hearing examiner shall receive and consider all admissible evidence, as defined in § 4-5-313, presented in a hearing and shall conduct the hearing in an informal manner. All hearings conducted on behalf of, or before the state board of equalization, shall be conducted in a manner that gives deference to the position of neither the taxpayer nor the assessor, but treats both parties in an objective manner. Nothing in this subsection (e) shall be construed as affecting the burden of proof in property tax appeals or other contested cases as otherwise provided by law. Acts 1973, ch. 226, § 10; 1975, ch. 171, § 4; T.C.A., § 67-834; Acts 1991, ch. 434, § 1; 1995, ch. 305, § 127; 1998, ch. 606, § 2; 2006, ch. 823, § 1; 2017, ch. 133, § 1. Compiler's Notes. Acts 1995, ch. 305, § 47 provided: “(a) Notwithstanding any provision of law to the contrary, upon the effective date of this section [May 26, 1995], all employees of the public service commission charged with the responsibility of regulating and enforcing the provisions of Tennessee Code Annotated, Title 67, assigned by provisions of this act to the office of the comptroller and any other employees of the public service commission necessary to assist in such regulating and enforcing, shall be transferred to the comptroller of the treasury. “(b) All reports, documents, surveys, books, records, papers or other writings in the possession of the public service commission with respect to administering such provisions assigned to the office of the comptroller of the treasury by this act, shall be transferred to and remain in the custody of the comptroller. “(c) All leases, contracts and all contract rights, and responsibilities in existence with the public service commission with respect to the duties transferred by this section shall be preserved and transferred to the office of the comptroller of the treasury. “(d) All assets, liabilities and obligations of the public service commission with respect to the duties transferred by this section shall become the assets, liabilities and obligations of the office of the comptroller of the treasury. “(e) Any revenues from rates, fares, charges, fines, and other moneys received pursuant to Tennessee Code Annotated, Title 65, and assigned to the office of the comptroller by this act shall be allocated to the office of the comptroller of the treasury to implement the provisions of this act. “(f) The comptroller shall promulgate rules and regulations pursuant to Title 4, Chapter 5, to effectuate the purposes of this act.” Acts 2017, ch. 133, § 3 provided that the act, which amended this section, shall apply only to appeals filed with the state board of equalization on or after July 1, 2017.