The Board of Equalization shall meet for the number of days fixed by the county legislative body, but not in excess of 30 days. Meetings are schedule by the board.
The Sullivan County Board of Equalization is a 5 member board appointed for a 2 year term in April of each even-numbered year. Members appointed to the board must be freeholders and taxpayers.
The 2 largest cities in the county are statutorily authorized to designate 1 member each to the board. Accordingly, the City of Bristol has 1 appointment to the board. Magistrates or state, municipal or county, legislative or executive officials or employees are ineligible for appointment; however, this prohibition does not apply to persons who receive only compensation in lieu of expenses or a per diem payment for services.
No member of any county board of equalization shall represent any taxpayer in an assessment appeal. The board elects its own officers. Compensation for service on the board is determined and paid by Sullivan County.
The board is established pursuant to TCA 67-1-401 et seq. The board serves as an appeal board for the Sullivan County Office of Property Assessments.