1. (1) The Parties in an appeal to the Board concerning the classification and/or valuation of property shall be:

   1. (a) The Petitioner;
   2. (b) The taxpayer with respect to the property at issue (if not the Petitioner);
   3. (c) The Assessing Authority responsible for the assessment at issue (if not the Petitioner); and
   4. (d) Any other Person admitted as a Party.

2. (2) The Parties in an appeal involving a property tax exemption shall be:

   1. (a) The Person claiming exemption;
   2. (b) The Assessing Authority for the property in question;
   3. (c) Any complainant in an appeal of a property tax exemption revocation proceeding; and
   4. (d) Any other Person admitted as a Party.

Authority: T.C.A. § 67-1-305. 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.