As used in these rules, unless the context otherwise requires:
- (1) “Board” means the State Board of Equalization or any subsidiary governing body of the State Board of Equalization.
- (2) “Governing Body” means any entity as defined by Tenn. Code Ann. § 8-44-102.
- (3) “Meeting” means any meeting subject to the requirements of Tenn. Code Ann. § 8-44-112.
Authority: T.C.A. §§ 8-44-102 and 8-44-112. Administrative History: New rules filed November 7, 2024; effective February 5, 2025.