0600-01-.05
Service Of Notice Of Hearing
Cite as Tenn. Comp. R. & Regs. 0600-01-.05
(1)
A notice of hearing or notice of pre-hearing conference before an Administrative Judge shall,
within a reasonable time before the hearing or pre-hearing conference, be served on the
Parties as follows:
(a)
A copy of the notice of hearing or notice of pre-hearing conference shall be sent to all
Parties, other than the Assessing Authority or division of property assessments, by
certified mail to the mailing address provided on a Value Appeal Form, Exemption
Appeal Form, or as otherwise provided by a Party. In addition to certified mail, a copy
may be sent to all Parties using electronic means.
CONTESTED CASE PROCEDURES
CHAPTER 0600-01
(b)
A copy of the notice of hearing or notice of pre-hearing conference shall be mailed, by
first-class mail or hand delivery, to the office of the Assessing Authority. In addition to
first-class mail or hand delivery, a copy may be sent to the office of the Assessing
Authority using electronic means.
(c)
Where the appeal concerns the determination by the division of property assessments
of tax relief eligibility, a copy of the notice of hearing or notice of pre-hearing
conference shall be sent to the division of property assessments by hand delivery or
through electronic means.