Rules & Regulations of the State of Tennessee
Title 0600 - Board of Equalization
Chapter 0600-01 - Contested Case Procedures
Section 0600-01-.08 - CONDITIONS FOR APPEAL AND HEARING

(1) Except by written directive of the Executive Secretary, no appeal which is initiated under Rule 3(1)(1),(2), or(4) will be docketed for a hearing or pre-hearing conference before an administrative judge unless the appropriate appeal form appears to have been fully completed in good faith. If the valuation of the subject property is at issue, the appeal form must include, without limitation:

(2) For the purpose of determining whether the Board has jurisdiction, a taxpayer or owner will not be deemed to have appealed the property in question to the county board if the taxpayer or owner, or the taxpayer's or owner's authorized representative:

(3) After the delinquency date for payment of any tax levied on real or personal property, no appeal concerning the classification and/or assessment of the property will be heard if the undisputed portion of the tax has not been paid. The "undisputed portion of the tax" is the amount that would be imposed on the basis of the classification and market value (equalized by the prevailing appraisal ratio in the county) claimed on the appeal form.