Section 6-34-202 - Notice and hearing on assessments - Appeal(a) Every owner of property liable for taxes based on increased or new assessment shall be sent the notice thereof by ordinary mail or by personal service. If the owner of such property is unknown, or is a nonresident of the state with no known agent in the state, a notice stating the time and place when the taxpayer may be heard shall be posted on the property at least ten (10) days in advance of the date set for the hearing.(b) A notice of the board's decision shall be mailed to the taxpayer within five (5) days after the hearing.(c) Thereafter appeals may be taken as provided by general law.(d) If the taxpayer fails to appear at such hearing, or does not file an appeal within the time allowed by general law, the assessment shall stand.Acts 1957, ch. 238, § 6.09; T.C.A., § 6-3406.