Section 67-5-1501 - Jurisdiction and duties - Filing of appeals(a) The state board of equalization has jurisdiction over the valuation, classification and assessment of all properties in the state.(b) The board shall have and perform the following duties: (1) Receive, hear, consider and act upon complaints and appeals made to the board;(2) Hear and determine complaints and appeals made to the board concerning exemption of property from taxation;(3) Take whatever steps it deems are necessary to effect the equalization of assessments, in any taxing jurisdiction within the state in accordance with the laws of the state;(4) Carry out such other duties as are required by law; and(5) Provide assistance and information on request to members and committees of the general assembly relative to the taxation, classification and evaluation of property.(c) Appeals to the state board of equalization from initial determinations in exemption and tax relief cases must be filed within ninety (90) days from the date notice of the determination was sent. Appeals from initial decisions of administrative judges or hearing examiners for the state board of equalization must be filed within thirty (30) days from the date the initial decision is sent.(d) The board shall assess the cost of hearing or processing a taxpayer appeal in an amount not to exceed ten dollars ($10.00) per filing, pursuant to rules of the board. For purposes of this subsection (d), "filing" means one (1) submission that may include multiple parcels, including real and personal property, with a clear nexus to specific assessments or exemptions under appeal. The board shall not charge fees and costs on the appeal of the primary residence of the following persons: (1) Persons sixty-five (65) years of age or older, if the appraised value of the residence is one hundred fifty thousand dollars ($150,000) or less; and(2) Indigent persons who file a Uniform Civil Affidavit of Indigency with the board.Amended by 2019 Tenn. Acts, ch. 63,s 4, eff. 3/28/2019.Amended by 2016 Tenn. Acts, ch. 938,s 1, eff. 4/27/2016.Amended by 2013 Tenn. Acts, ch. 209,s 13, eff. 4/23/2013.Acts 1973, ch. 226, § 10; 1975, ch. 171, § 1; 1979, ch. 64, §§ 1, 2; 1980, ch. 467, § 1; 1983, ch. 237, § 1; T.C.A., § 67-831; Acts 1990, ch. 899, § 3; 1990, ch. 1075, § 1; 1992, ch. 1024, § 2; 1997, ch. 160, § 6; 2003, ch. 406, § 1; 2007, ch. 256, § 1; 2010, ch. 1074, § 2; 2011, ch. 415, § 2.