Appeals to board; charging assessments on own motion.
Memphis Charter, art. 75, § 803
in effectSec. 803. - Appeals to board; charging assessments on own motion.
The owner, or any person beneficially interested in any property assessed by such municipality, or the municipality itself, acting through any officer concerned in the assessment, levy or collection of taxes, may object or complain of such assessment as made by the tax assessor, and shall have the right to appeal from the returns made by said tax assessor to the board of equalization, which shall proceed to review such assessment, and the revision of such assessment, either upwards or downwards, as may be determined upon by the board of equalization, shall be final.
The board of equalization shall likewise be empowered on its own motion, to raise or lower the assessment fixed by the tax assessor against any class of taxable property in such municipality so that final assessments, on which taxes shall be levied and collected shall be equal and uniform; and otherwise conform to the Constitution and laws of the State of Tennessee.
(Priv. Acts 1921, ch. 112, § 1)
Source: City of Memphis, Code of Ordinances and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/tn/memphis/codes/charter?nodeId=PTICHRELA_ART75BOEQ_S803APBOCHASOWMOFetched: 10/28/2026