1. (1) The Board may:

   1. (a) Review all issues raised in an appeal or addressed in an initial order;
   2. (b) Review some, but not all, issues raised in an appeal or addressed in an initial order;
   3. (c) Delegate review of the initial order to one (1) or more Board member(s);
   4. (d) Delegate review of the initial order to one (1) or more Person(s), subject to further review by members of the Board; or
   5. (e) Decline to exercise any review, thereby allowing the initial order to become the final decision of the Board.
2. (2) Unless otherwise specified by the Board, appeals for review by the Board may be placed on the agenda for the next meeting of the Board if the appeal and administrative record are received by the Executive Secretary at least forty-five (45) days before the meeting.

3. (3) The Executive Secretary shall send notice to the Parties that their appeal is on the agenda for the next meeting of the Board within a reasonable time before the meeting. Notice shall be sent to the Parties as follows:

   1. (a) A copy of the meeting notice and agenda shall be sent to all Parties, other than the Assessing Authority or division of property assessments, by certified mail to the mailing address provided by a Party.
   2. (b) A copy of the meeting notice and agenda shall be mailed, by first-class mail or hand delivery, to the office of the Assessing Authority or the division of property assessments.
4. (4) Parties may submit written argument concerning the initial order. Written arguments must be received by the Executive Secretary no later than ten (10) days before the meeting of the Board.
5. (5) Unless the Board directs otherwise, an appeal for review of the initial order by the Board shall be limited to the administrative record and written argument submitted by the Parties. Parties alleging irregularities in procedure shall specifically identify any alleged irregularities with citations to the administrative record and supply copies of any additional documentation that the Party alleges shows an irregularity in procedure.
6. (6) Unless directed otherwise by the Board, a Party who wants to present oral argument to the Board must file a written request to present oral argument with the Executive Secretary and the request must be received by the Executive Secretary at least two (2) business days in advance of the Board meeting. If the Board grants the request to present oral argument, all Parties will be afforded three (3) minutes to present oral argument, exclusive of questions from the Board. The Board may, in its discretion, limit or expand oral argument based on time constraints or the complexity of the matter. Additional time to present oral argument may be granted within the discretion of the presiding member at the meeting of the Board where review is considered.

Authority: T.C.A. §§ 4-5-315, 67-1-305, and 67-5-1506. 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 January 7, 2026; effective April 7, 2026.