(a) When the county board of equalization shall have determined the matters before it, such action shall be final except insofar as the same may be revised or changed by the state board of equalization.(b) The county board of equalization shall give notice of its final decision and the procedure of appeal to the state board of equalization to each property owner heard, and the notice shall include the following: (1) The taxpayer's right to electronically file an appeal to the state board of equalization, including a link to the online appeal form;(2) The current address of the state board of equalization as indicated on its website;(3) All relevant statutory deadlines; and(4) Any other information required by the state board of equalization.Amended by 2017 Tenn. Acts, ch. 103,s 1, eff. 7/1/2017.Acts 1973, ch. 226, § 10; T.C.A., § 67-809.
Tennessee Legal Code