The State Board of Equalization through the Division of Property Assessments is responsible, under T.C.A. §§ 67-5-701 through 67-5-704, for establishing rules and regulations for implementation of the tax relief program.

Authority: Tennessee Constitution Article II, T.C.A. §§ 4-3-5103 and 67-5-701 through 67-5-704. Administrative History: Original rule filed February 12, 1982; effective April 1, 1982. Repeal and new rule filed October14, 1983; effective November 14, 1983. Amendment filed December 1, 1986; effective January 15, 1987. Amendments filed July 5, 2017; effective October 3, 2017.