BOARD OF EQUALIZATION

Memphis Charter art. 75

in effect

Memphis Charter, art. 75, § 802 Election; composition; general duties.

Sec. 802. - Election; composition; general duties. The Board of Commissioners of the City of Memphis, or other legislative body of said City, shall have the power and is hereby authorized to elect a board of equalization, consisting of five freeholders, citizens of such municipality, whose duty it shall be to revise and equalize the assessments of personalty, realty, merchants' capital and each and every class and kind of taxable property situated within the limits of such municipality, appearing on the tax rolls as returned by the tax assessor of such municipality, except such property as may be now, or hereafter, assessed and equalized for the purposes of municipal taxation by the State. (Priv. Acts 1921, ch. 112, § 1)

Memphis Charter, art. 75, § 803 Appeals to board; charging assessments on own motion.

Sec. 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)

Memphis Charter, art. 75, § 804 Rules and regulations.

Sec. 804. - Rules and regulations. The Board of Commissioners, or other legislative body of such municipality, shall have the power and is hereby authorized to make and establish, by ordinance, rules and regulations for the governing of such board of equalization, and for the review and equalizing of all assessments not in conflict with the Constitution and laws of the State of Tennessee and this Act, and such board, or legislative body, shall be held to have full and plenary power in such matters unless limited as heretofore set out. (Priv. Acts 1921, ch. 112, § 2)

Memphis Charter, art. 75, § 805 Surrender of tax rolls to board.

Sec. 805. - Surrender of tax rolls to board. The Board of Commissioners shall appoint a board of equalization, as now provided by law, and said tax rolls shall be surrendered to said board of equalization for review. (Priv. Acts 1921, ch. 190, § 1; Priv. Acts 1929, ch. 397)

Memphis Charter, art. 75, § 806 Residence requirements for members.

Sec. 806. - Residence requirements for members. No person shall be appointed or elected a member of the board of equalization of the City of Memphis, unless such person shall have been a resident of said City of Memphis for at least five years next preceding his appointment. (Priv. Acts 1921, ch. 922, § 1, subsec. 2)

Memphis Charter, art. 75, § 807 Minutes generally.

Sec. 807. - Minutes generally. It shall be the duty of said board of equalization to keep, in a well-bound book, full and complete minutes of their proceedings, including any and all actions taken by such board of equalization in revising assessments; separating land valuations on [from] improvements; and on adjournment of said board such minutes shall be signed by the members thereof, and delivered to the Comptroller, but said records shall at all times be accessible to the tax assessor and to any taxpayer. (Priv. Acts 1925, ch. 418, § 2; Priv. Acts 1937, ch. 123, § 18)

Memphis Charter, art. 75, § 808 Informalities or defects in minutes not to affect assessments.

Sec. 808. - Informalities or defects in minutes not to affect assessments. No informality in the manner, or inartificiality in the method of keeping said minutes, and no defects in said minutes, shall invalidate or affect any assessment made by said board of equalization. (Priv. Acts 1921, ch. 922, § 1, subsec. 6)

Memphis Charter, art. 75, § 809 Opening tax books; time for petition for reassessment.

Sec. 809. - Opening tax books; time for petition for reassessment. It shall be the duty of said board of equalization to throw open the tax books within ten (10) days after the tax assessor has delivered the assessment rolls and they shall be displayed for such time as may be fixed by ordinance or rule of the Board of Commissioners of the City of Memphis or by rule of the said board of equalization during which time taxpayers may petition said board of equalization for alterations or revisions in assessed values as submitted by said tax assessor. (Priv. Acts 1925, ch. 418, § 2)

Memphis Charter, art. 75, § 810 Duration of sessions; no changes to be made in assessed values after adjournment.

Sec. 810. - Duration of sessions; no changes to be made in assessed values after adjournment. Said board of equalization shall not remain in session for more than a period of 90 consecutive days, and after adjournment of said board no changes shall be made in assessed values from any source whatsoever, except for clerical errors arising in the said tax assessor's office, or during the sessions of the board of equalization. (Priv. Acts 1925, ch. 418, § 2)

Memphis Charter, art. 75, § 811 Arbitrary or blanket raise in assessments prohibited.

Sec. 811. - Arbitrary or blanket raise in assessments prohibited. It shall hereafter be unlawful for the City board of equalization to raise or increase the assessment of property made by the City Assessor and submitted to them, as provided by law, by an arbitrary or blanket raise. (Priv. Acts 1927, ch. 568, § 1)

Memphis Charter, art. 75, § 812 Notice of raise in assessment to be given to property owner.

Sec. 812. - Notice of raise in assessment to be given to property owner. It shall be unlawful for the City board of equalization to increase or raise the assessment of property fixed by the City Assessor and submitted to them unless the owner or owners of each piece of property so sought to be raised is served with notice of said proposed raise, either by notice served on him in person or by post card or letter mailed to his last known address; or, if the owner or owners of the property be non-residents of the State of Tennessee or are unknown, then by at least one publication made in some newspaper published in the City of Memphis, ten days before the date of the hearing on such proposed increase. (Priv. Acts 1927, ch. 568, § 2)

Memphis Charter, art. 75, § 813 Violation of sections 811 and 812 to render increase void.

Sec. 813. - Violation of sections 811 and 812 to render increase void. Any violation of the provisions of sections 811 and 812, herein, shall render the raise or increase in the assessment made by the City board of equalization void and of no effect. (Priv. Acts 1927, ch. 568, § 3)

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_ART75BOEQFetched: 10/28/2026