HB1462 - Tennessee: Equalization Board, Taxes, Taxes, Real Property

Companion Bill SB2066. Taxes, Real Property - Specifies, in regard to the provision whereby a condition for appeal is that the undisputed portion of the tax levied be paid before the delinquent date of the tax and that no delinquent taxes have accrued on the property, that failure to pay the undisputed portion of the tax or any other delinquency on the property by the time of the hearing will result in dismissal and loss of further right to administrative appeal. - Amends TCA Section 67-5-1512. Fiscal Summary for *HB1462 / SB2066 Other Fiscal Impact - To the extent that there are fewer appeals as a result of the dismissal of certain appeals, there will be a decrease in state expenditures. Such decrease is estimated to be not significant. To the extent that local governments increase tax collections due to the more stringent appeal guidelines, collections on taxes due may [...]

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