0600-01-.07
Parties
Cite as Tenn. Comp. R. & Regs. 0600-01-.07
(1)
The Parties in an appeal to the Board concerning the classification and/or valuation of
property shall be:
(a)
The Petitioner;
(b)
The taxpayer with respect to the property at issue (if not the Petitioner);
(c)
The Assessing Authority responsible for the assessment at issue (if not the Petitioner);
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 Assessing Authority for the property in question;
(c)
Any complainant in an appeal of a property tax exemption revocation proceeding; and
(d)
Any other Person admitted as a Party.
CONTESTED CASE PROCEDURES
CHAPTER 0600-01