For purposes of establishing the taxable value, classification, or exempt status of property subject to an economic development agreement, the parties may petition the local and state boards of equalization for adjudication of such issues in the manner otherwise required by law for filing appeals from local assessments.
Structure 2021 Tennessee Code
Chapter 17 - Economic Development and Growth
Part 3 - Property Tax Incentives for Economic Development
§ 4-17-301. Legislative Findings and Intent
§ 4-17-302. Economic Development Agreement Defined
§ 4-17-303. Agreements — Writing — Submission — Approval — Late Filing Payment in Lieu of Tax