Definitions

As used in these rules, unless the context otherwise requires: (1) “Administrative Judge” means an individual employed or appointed under authority of T.C.A. § 67-5-1505 or otherwise to conduct Contested Cases with or on behalf of the Board. (2) “Agent” means a person who is authorized to represent taxpayers; assessors of property; and/or an Assessing Authority in a Contested Case before the Board. (3) “Assessing Authority” means a county assessor of property where the assessment at issue involves property assessed by the office of the county assessor of property and the Office of State Assessed Properties of the Comptroller of the Treasury where the assessment at issue involves centrally assessed public utility property assessed by the Comptroller’s office. (4) “Board” means the State Board of Equalization created by Title 4, Chapter 3, Part 51. (5) “Contended Value” means the value represented on a Party’s appeal form filing to the Board, the County Board’s value, or the original assessment value in the case of a direct appeal. (6) “Contested Case” is defined as in T.C.A. § 4-5-102(3). (7) “County Board” means a city, county, or metropolitan board of equalization established under T.C.A. §§ 67-1-401, et seq. (8) “Executive Secretary” means the Executive Secretary of the Board appointed under T.C.A. § 4-3-5104. (9) “Party” or “Parties” means a Person or Persons permitted to participate in a Contested Case or as defined in section 0600-01-.07 of these rules. (10) “Person” means any individual, firm, company, association, corporation, or other artificial or governmental entity. (11) “Petitioner” means the Party who initiates a Contested Case with the Board. (12) “Real Estate Appraiser” means a person who is subject to the State Licensing and Certified Real Estate Appraisers Law, codified at T.C.A. §§ 62-39-101, et seq. CONTESTED CASE PROCEDURES CHAPTER 0600-01 (13) “Reasonable Cause” as used in T.C.A. § 67-5-1412 means a legally sufficient reason outside the Party’s control. (14) “Respondent” means all other Parties who are not the Petitioner. (15) “Valuation Analysis” means an estimate of value for ad valorem tax purposes which is prepared in conjunction with a Contested Case before the Board or Administrative Judge.