Any county or metropolitan government levying a tax pursuant to this part shall provide, by resolution or ordinance, a procedure whereby any person aggrieved by the decision of any responsible official in administering this part may obtain review of the official's decision administratively. The result of the administrative decision shall be subject to judicial review in accordance with law.
Structure 2021 Tennessee Code
Chapter 4 - Privilege and Excise Taxes
Part 29 - County Powers Relief Act
§ 67-4-2904. Residential Development Declared to Be a Locally Taxable Privilege
§ 67-4-2905. Adoption of Administrative Guidelines, Procedures, Regulations and Forms
§ 67-4-2907. Criteria for Levying Tax
§ 67-4-2908. Tax Based on the Floor Area of Residential Development
§ 67-4-2909. Adoption of Capital Improvement Program Required
§ 67-4-2911. Remittance of Taxes Collected
§ 67-4-2912. Administrative Procedure for Review of Tax Decisions — Judicial Review