Tenn. Code § 67-5-1401
Current through Acts 2023-2024, ch. 1069
If the taxpayer fails, neglects or refuses to appear before the county board of equalization prior to its final adjournment, the assessment as determined by the assessor shall be conclusive against the taxpayer, and such taxpayer shall be required to pay the taxes on such amount; provided, that nothing herein shall be taken as conclusive against the state, county or municipality.
T.C.A. § 67-5-1401