Tenn. Comp. R. & Regs. 0600-01-.06

Current through September 29, 2024

Section 0600-01-.06 - PARTIES

(1) The parties in an appeal to the Board concerning the classification and/or valuation of property shall be:

(a) the appellant;

(b) the taxpayer with respect to the property at issue (if not the appellant);

(c) the assessing authority responsible for the assessment at issue (if not the appellant); and

(d) any other person admitted as a party.

(2) The parties in an appeal involving a property tax exemption shall be:

(a) the person claiming exemption;

(b) the assessor of property in the county where the property in question is located;

(c) any complainant in a proceeding for revocation of exemption; and

(d) any other person admitted as a party.

Tenn. Comp. R. & Regs. 0600-01-.06

Original rule certified June 7, 1974. Repeal filed and effective July 1, 1984. New rule filed June 30, 2000; effective September 12, 2000.

Authority: T.C.A. § 67-1-305.