Initiating A Contested Case

(1) A Contested Case before the Board may be initiated by: (a) Completing and filing a Value Appeal Form, including any digital filing form, approved by the Executive Secretary if the case relates to: 1. An action taken or reviewable by a County Board or Assessing Authority; 2. A determination by the division of property assessments of tax relief eligibility. (b) Completing and filing an Exemption Appeal Form, including any digital filing form, approved by the Executive Secretary if the case relates to an initial determination of the Board designee on an application for property tax exemption or an initial determination of revocation of a property tax exemption; (c) Filing a specific written petition or complaint, if neither (a) nor (b) above is applicable; or (d) Filing data in such computer-readable format as the Executive Secretary may authorize, subject to technical requirements approved by the Executive Secretary. Unless excused on the basis of demonstrated hardship, an electronic filing must be used by any taxpayer filing appeals on more than three parcels in a given year, or by any Agent or Petitioner filing appeals on more than three parcels in a given year. (2) Any appeal form or written complaint under paragraph (1) of this rule shall be: (a) Signed and sworn to by the Party on whose behalf it is prosecuted, or an authorized representative of such Party; CONTESTED CASE PROCEDURES CHAPTER 0600-01 (b) Accompanied by a copy of any pertinent notice of decision received by the Petitioner from the Assessing Authority or County Board; and (c) When submitted by an Assessing Authority or Party who is not the taxpayer, accompanied by contact information for any relevant Party. (3) The submission of a written request for an appeal form may be considered an appeal to the Board for purposes of an appeal deadline if it reasonably identifies the property and taxpayer, provided any form required by these rules is completed and filed within 30 days of the written request for an appeal form. (4) Contested Cases commenced by action of the Board will be initiated by notice to affected Parties. In the case of a declaratory proceeding, notice shall be supplemented by publication of notice in the Tennessee Administrative Register, including a citation and summary of any rule or statute at issue and a statement of any proposed ruling.