Substituted for: House Bill No. 2682

By Phelan, Ralph Cole

AN ACT To amend Tennessee Code Annotated, Section 67-5-1511(b), relative to judicial review of actions of the State Board of Equalization.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:

SECTION 1. Tennessee Code Annotated, Section 67-5-1511(b), is amended by deleting the last sentence in its entirety, and by substituting instead the following language:

The petition for review may be filed in the chancery court of the county where the disputed assessment was made or in the chancery court of Davidson, Washington, Knox, Hamilton, Madison or Shelby County, whichever county is closest in mileage to the situs of such property. If the situs of the property is in Knox, Hamilton or Shelby County, then the petition for review may alternatively be filed in Davidson County at the election of the petitioner.

SECTION 2. This act shall take effect upon becoming a law, the public welfare requiring it.