Substituted for: House Bill No. 1456

AN ACT To amend Tennessee Code Annotated, Section 67-1-401, relative to assessment and taxation of property.

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

SECTION 1. Tennessee Code Annotated, Section 67-1-401(a), is amended by deleting subdivision (1) in its entirety and by substituting instead the following:

(1) In any county having a population greater than eight hundred thousand (800,000) according to the 1990 federal census or any subsequent federal census, the County Board of Equalization shall be appointed for a term of two (2) years consisting of nine (9) freeholders and taxpayers of which three (3) members shall be appointed by the county commission or governing board, three (3) members shall be appointed by the city council or governing board of the largest municipality, and one (1) member each shall be appointed by the city councils or governing boards of each of the three (3) largest remaining cities having a population greater than ten thousand (10,000).

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