(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.
- (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.
Authority: T.C.A. §§ 4-5-217, 67-1-305, and 67-5-1514. Administrative History: Original rule certified June 7, 1974. Repeal filed and effective July 1, 1984. New rule filed June 30, 2000; effective September 12, 2000. Amendments filed July 5, 2017; effective October 3, 2017. Amendments filed January 7, 2026; effective April 7, 2026.