If the taxpayer fails, neglects or refuses to appear before the county board of equalization prior to its final adjournment, the assessment as determined by the assessor shall be conclusive against the taxpayer, and such taxpayer shall be required to pay the taxes on such amount; provided, that nothing herein shall be taken as conclusive against the state, county or municipality.
Tenn. Code Ann. § 67-5-1401
Failure of taxpayer to protest assessment before board — Effect
Applied in 2 court decisions — leading case Roberts v. Sullivan County (In Re Penking Trust) (1996)
Most recently applied in Roberts v. Sullivan County (In Re Penking Trust) (May 1996)
Acts 1973, ch. 226, § 6; T.C.A., § 67-631.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.