Back Assessment
& Reassessment
Handbook
for
Assessors of Property
October 2011
Back Assessment & Reassessment Handbook
For Assessors of Property
October 2011 (Revised as of August 2012)
Table of Contents
Purpose ........................................................................................................................................................ 1
Disclaimer ................................................................................................................................................... 1
Introduction ................................................................................................................................................. 1
I. Back assessment and reassessment defined................................................................................. 2
II. The deadline for certifying a back assessment or reassessment. ................................................ 2
III. The delinquency dates for a back assessment and reassessment. ............................................. 3
A. Additional taxes become delinquent 60 days after tax bill is sent. ................................. 3
B. Additional taxes becoming delinquent from the original delinquency date. .................. 3
C. Additional taxes due during the current tax year. ........................................................... 4
IV. Counting days from one date to the next.. ................................................................................ 4
V. Tolling the September 1 deadline when an audit notice is sent. ................................................ 4
VI. Counting the number of days being tolled ................................................................................ 5
VII. Counting the days after audit findings are issued. ................................................................... 5
VIII. Audit findings are not a back assessment or reassessment. ................................................... 6
IX. Appealing a back assessment or reassessment. ........................................................................ 6
X. Certifying a back assessment or reassessment. .......................................................................... 7
A. Identifying the property. ................................................................................................. 8
B. The basis for the back assessment or reassessment. ....................................................... 8
C. List all the tax years that have an additional assessment. .............................................. 8
D. State the amount of the back assessment or reassessment. ............................................ 8
E. Additional information in the certification. .................................................................... 8
Appendix “A” ........................................................................................................................................... 10
Appendix “B”............................................................................................................................................ 11
1
Purpose
The purpose of this handbook is to provide the assessor’s office a guide on the legal
requirements for certifying a back assessment and reassessment. Its use can ensure that the assessor’s
office has met those requirements thereby providing uniformity for all 95 counties and the Office of
State Assessed Properties.
Disclaimer
This handbook contains interpretations of law by legal staff with the office of the Comptroller of
the Treasury on the most common issues concerning back assessments and reassessments. This
handbook has not been approved by the State Board of Equalization. These interpretations should be
considered general advice regarding assessment practices under the law, not binding rulings of the
Comptroller of the Treasury, the Division of Property Assessments, or the State Board of Equalization.
The specific facts and circumstances of a particular issue may, however, result in a different conclusion.
Please feel free to contact the Division of Property Assessments if you have any questions.
Introduction
All property is to be assessed every year as of January 1.
1
Once the county board of equalization
(county board) has adjourned, an assessor cannot make any changes to an assessment except as
authorized by law (e.g., an assessment revised under T.C.A. § 67-5-509 because of clerical errors;
proration of an assessment under T.C.A. §§ 67-5-603 and 606). But when property has been
underassessed or escaped taxation in previous tax years for reasons stated in T.C.A. §§ 67-1-1001–1011,
the assessor has the authority to make a back assessment or reassessment.
Although these assessments relate to a previous tax year or previous tax years, they are an
addition to the original assessment. In other words, they do not change, alter, or revise a previous
assessment.
2
In fact, the deadline date to appeal and pay taxes for these assessments are different.
Depending on the circumstances, additional taxes can either be deemed delinquent 60 days after a tax
notice is sent or from the original delinquency date for the original assessment. Also, a taxpayer must
appeal directly to the State Board of Equalization (State Board) within 60 days after the assessments are
certified to the collecting official—a copy must be sent to the taxpayer.
Although the terms back assessment and reassessment are often used synonymously, they do
have different meanings.
1
T.C.A. § 67-5-504(a)(1) (“All assessments of real property and of personal property shall be made annually and as of
January 1 for the year to which the assessment applies . . . .”).
2
See, e.g., T.C.A. § 67-5-1401 (“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 . . . .”) and T.C.A. § 67-5-1327(b), last sentence (“All persons or
entities authorized to file an exception under this section but failing to file an exception within the time permitted shall be
deemed to have waived any objection to the assessments.”).
2
I. Back assessment and reassessment defined.
Back assessment and reassessment are statutorily defined and have different meanings. “‘Back
assessment’ means the assessment of property, including land or improvements not identified or
included in the valuation of the property, that has been omitted from or totally escaped taxation.”
3
For
real property, it is relatively easy to determine whether land has or improvements have escaped taxation.
And it does not matter why they have not been assessed. If either has escaped taxation, then a back
assessment must be made. A typical back assessment is when a house (improvement) is discovered to
have been omitted from the assessment roll.
“‘Reassessment’ means the assessment of property that has been assessed at less than its actual
cash value by reason of connivance, fraud, deception, misrepresentation, misstatement, or omission of
the property owner or the owner’s agent.”
4
A reassessment of personal property is likely to result when
it is discovered that a forced assessment is lower than it should have been (an audit usually reveals this).
A forced assessment is made, generally, when a taxpayer fails to file a tangible-personal-property
schedule. (Assessors use tangible-personal-property schedules and the Office of State Assessed
Properties uses ad valorem reports. For this handbook, both will simply be referred to as a reporting
schedule.)
II. The deadline for certifying a back assessment or reassessment.
Generally speaking, a back assessment or reassessment must be certified to the collecting official
“on or before September 1 of the year following the tax year for which the original assessment was
made . . . .”
5
Here’s how this works:
If the original assessment is made for tax year 2008, then the assessor must certify a back
assessment or reassessment to the collecting official on or before September 1, 2009.
But if the underassessment of property is the result of (1) the taxpayer’s failure to file a reporting
schedule, (2) actual fraud or fraudulent misrepresentation by the taxpayer, or (3) collusion between the
taxpayer and the assessor, then “a back assessment or reassessment must be [certified] on or before three
(3) years from September 1 of the tax year for which the original assessment was made.”
6
A taxpayer’s
failure to file a reporting schedule is the most common reason that an assessor can make a back
assessment or reassessment going back three years, as here:
A taxpayer fails to file a reporting schedule for tax year 2007. The assessor makes a
forced assessment. It is later discovered through an audit, however, that the forced
assessment is inadequate. In other words, the audit revealed that the forced assessment
should have been higher. Because the taxpayer failed to file the reporting schedule, the
assessor is able to reassess tax year 2007—three years from the September 1 deadline for
tax year 2010. Therefore, the assessor would have to certify the reassessment to the
collecting official on or before September 1, 2010.
3
T.C.A. § 67-1-1001(a)(1).
4
Id. 1001(a)(2).
5
Id. 1005(a).
6
Id.
3
But if the taxpayer had filed a reporting schedule and no audit notice was sent (this is
discussed later) before September 1, 2008, then no reassessment could be made. This
assumes, however, no fraud or collusion exists.
III. The delinquency dates for a back assessment and reassessment.
A. Additional taxes become delinquent 60 days after tax bill is sent.
Generally, there is no requirement to send a property owner a tax bill.
7
But T.C.A. § 67-1-
1005(a) requires that a tax bill be sent when property has been back assessed or reassessed. The reason:
those additional taxes will not become delinquent until 60 days after a tax bill is sent.
8
A back assessment or reassessment is certified to the collecting official on August 1,
2010. The collecting official sends a tax bill to the taxpayer on September 1, 2010. The
additional taxes will not become delinquent until 60 days after September 1, 2010.
If a tax bill is never sent, the 60-day period will not start and the taxes will never become delinquent.
(Appendix “A” on page 10 is an example of a letter an assessor can use when additional taxes will not
become delinquent until 60 days after a tax bill is sent.)
But additional taxes can be deemed delinquent from the original delinquency date under specific
circumstances provided in T.C.A. § 67-1-1005(a).
B. Additional taxes becoming delinquent from the original delinquency date.
Additional taxes will be deemed delinquent from the original assessment’s delinquency date if:
(1) a taxpayer failed to file a reporting schedule; (2) there is actual fraud or fraudulent misrepresentation
by the taxpayer; or (3) there is collusion between the taxpayer and the assessor.
9
A taxpayer’s failure to
file a reporting schedule is the most common circumstance where a taxpayer will pay penalty and
interest on additional taxes from the original delinquency date. The following illustrates this:
A taxpayer receives a forced assessment for tax year 2007 for failing to file a reporting
schedule. Taxes for 2007 became delinquent on March 1, 2008. Later, an audit finds that
the forced assessment was too low. When the assessor certifies the reassessment—the
additional assessment—and the collecting official sends a tax notice, additional taxes due
are considered delinquent as of March 1, 2008. This means that delinquent penalty and
interest of 1.5% are added each month beginning on March 1, 2008. This will continue to
accrue until the taxes are paid.
7
McCarrol v. Weeks, 6 Tenn. 246, 254 (1814) (“The law requires that every individual owning lands within the State should
pay the taxes on it; every proprietor is presumed to know the law, and that he should pay without demand or personal
notice.”).
8
T.C.A. § 67-1-1005(a) (“Additional taxes due as the result of a back assessment or reassessment shall not be deemed
delinquent until sixty (60) days after the date notice of taxes arising from the back assessment or reassessment is sent to the
taxpayer . . . .”) (emphasis added).
9
T.C.A. § 67-1-1005(a).
4
Failing to file a reporting schedule is the most common reason why additional taxes will be
considered delinquent from the original delinquency date. (Appendix “B” on page 11 is an example of a
letter that an assessor can use when this is the case.)
C. Additional taxes due during the current tax year.
There may be situations where a back assessment or reassessment is certified during the current
tax year. Although the statute provides 60 days to pay the additional taxes without penalty and interest,
the 60 days may end before the March 1 delinquency date for the original assessment. Therefore, you
should permit the taxpayer to pay the additional taxes without penalty or interest from the later of (1) the
sixty days or (2) March 1 when—and only when—the back assessment or reassessment is for the current
tax year. Here is an example of this potential problem:
On November 1, 2010, a back assessment is issued for property that escaped taxation for
tax year 2010. If the collecting official sent a tax bill on November 1, the taxpayer would
have 60 days to pay the additional taxes without penalty and interest. But that would
make the taxes become delinquent on January 3, 2011. This is almost 60 days before the
March 1 delinquency date for tax year 2010. Therefore, because the additional taxes are
for the current tax year (2010), the delinquency date should be March 1 instead of
January 3.
IV. Counting days from one date to the next.
When counting days, do not include the first day (e.g., the date a notice is sent to a taxpayer) but
count the last day unless it is a Saturday, Sunday, or legal holiday.
10
This means to count calendar days,
not business days. For example:
Assume an assessor must certify a back assessment within 30 days from Thursday, June
16, 2011. Start counting on Friday, June 17 (exclude Thursday, June 16—the first day)
and count 30 days. The 30
th
day is Saturday, July 16. This day is excluded because it falls
on a Saturday. Therefore, Monday, July 18 is the last day the assessor has to certify the
back assessment.
V. Tolling the September 1 deadline when an audit notice is sent.
When an audit notice is sent to a taxpayer, the September 1 deadline for initiating a back
assessment or reassessment is tolled.
11
That is, the days remaining before a back assessment or
reassessment must be certified are stopped. One administrative judge has analogized this to a “time out”
at a game: “The tolling period contemplated by Tenn. Code Ann. [§] 67-1-1005[(d)] is more plausibly
conceptualized as a ‘time out’ that stops the clock – with the same amount of time remaining in the
10
Administrative Procedures Rule 1360-04-01.04(1) (“In computing any period of time . . . the date of the act, event or
default after which the designated period of time begins to run is not to be included. The last day of the period so computed is
to be included unless it is a Saturday, a Sunday or a legal holiday, in which event the period runs until the end of the next day
which is neither a Saturday, a Sunday nor a legal holiday.”).
11
T.C.A. § 67-1-1005(d) (“[T]he issuance of a notice of tangible personal property audit by the assessor tolls the running of
the deadline during the period of the audit from the issuance of the notice until issuance of the audit findings.”) (emphasis
added).
5
‘game’ when the clock is restarted. By definition, to ‘toll’ a statute of limitations means to interrupt the
running of it.”
12
Therefore, when an assessor sends notification that a taxpayer’s business is going to be
audited, the date the notice is sent tolls the September 1 deadline. Or to analogize as a “time out,” the
notification stops the running of the remaining days before the September 1 deadline. This is an example
of what it means to toll:
Let’s assume that an audit notice for tax year 2008 is sent to a taxpayer on August 1,
2009. The deadline to certify a back assessment or reassessment for tax year 2008 is
September 1, 2009 (this assumes that a reporting schedule was filed). There are 31 days
from August 1 to September 1. These 31 days are tolled—or the running of the 31 days is
stopped—until the audit findings are issued to the taxpayer. Once issued, the assessor has
31 days to certify a back assessment or reassessment to the collecting official. In other
words, the “time out” is over and the “clock” starts running again. If the audit findings
are issued on March 1, 2010, the assessor must certify the back assessment or
reassessment on or before April 1, 2010.
VI. Counting the days being tolled.
The days tolled are counted the same way as described in IV. on page 4—do not count the first
day tolled but count the September 1 deadline. Again, you are counting calendar, not business, days.
An audit notice is sent on August 1, 2009—this begins the tolling period. The deadline to
certify a back assessment or reassessment is September 1, 2009. Start counting on August
2. When you count to September 1, you will have counted 31 days. These 31 days are
tolled until the audit findings are issued to the taxpayer.
VII. Counting the days after audit findings are issued to the taxpayer.
The days tolled during the audit period are not tolled indefinitely—they are only tolled during
the duration of the audit.
13
So when audit findings are issued to the taxpayer, the tolling period ends.
14
Now the “clock” starts running for the assessor to certify a back assessment or reassessment. If 31 days
were tolled and the audit findings were issued on March 1, 2010, you would start counting on March 2.
The last day to certify is April 1, 2010. After this date, the assessor loses the right to back assess or
reassess.
12
Republic Plastics, LP (Knox County, Tax Years 2004–06, Initial Decision and Order, December 31, 2008) at 4 (citation
omitted).
13
See Alcoa, Inc. (Blount County, Tax Years 2001–03, Initial Decision and Order, February 17, 2006) at 4 (“The ‘tolling’ of
a statute of limitations does not mean that it is suspended indefinitely. Rather, section 67-1-1005(d) merely stops the ‘clock’
from running for the duration of the audit.”). The Assessment Appeals Commission affirmed the Initial Decision and Order
on June 4, 2008.
14
See Hardin’s Sysco Food Service, Inc. (Shelby County, Tax Year 2006, Initial Decision and Order, January 28, 2009) at 2–
3 (“[I]t was not until the Assessor’s office . . . communicated the ‘results of our audit’ to the taxpayer . . . that the remaining
19-day period began. . . . [T]he administrative judge must deem the ‘audit findings’ contemplated by Tenn. Code Ann.
section 67-1-1005(d) to be those actually submitted to the taxpayer by the Assessor or her designee.”) (emphasis in original);
see also Pittco, Inc. (Shelby County, Tax Years 2002–04, Initial Decision and Order, February 17, 2006) at 4 (“[T]he the
mailing of the ‘audit findings’ to the taxpayer . . . undoubtedly marked the end of the tolling period . . . . [S]ection 67-1-
1005(d) was surely not intended to give the Assessor an indefinite period within which to ponder audit findings and decide
whether to initiate a back assessment or reassessment.”).
6
VIII. Audit findings are not a back assessment or reassessment.
Audit findings inform the taxpayer and assessor what the auditor has discovered. They are used
by the assessor to determine whether a back assessment or reassessment should be certified. Audit
findings will result in additional taxes when—and only when—the assessor certifies a back assessment
or reassessment to the collecting official.
15
Once certified and a copy is sent to the taxpayer,
16
the
taxpayer has 60 days to appeal to the State Board.
17
But if it is never certified, then there is nothing to
appeal and no taxes will be due.
It does not matter whether the taxpayer agrees with the audit findings. Even if the taxpayer
“signs off” on them, the right to appeal a back assessment or reassessment still exists. There is a
distinction between audit findings and a back assessment or reassessment under T.C.A. § 67-1-
1005(b).
18
Otherwise, “[t]reatment of the notice of audit findings as the equivalent of a back
assessment/reassessment would obliterate that distinction and render the notification of ‘any additional
assessment for which the owner or taxpayer is responsible’ under Tenn. Code Ann. section 67-1-1005(b)
superfluous.”
19
So when audit findings are issued, the taxpayer may want to talk to the auditor or the
assessor. But the assessor must always keep in mind the deadline to certify. Otherwise, an assessor will
lose the right to back assess or reassess.
IX. Appealing a back assessment or reassessment.
Limited remedies exist to challenge or revise an assessment once the county board adjourns. So
when a taxpayer appeals a back assessment or reassessment, the original assessment cannot be
challenged unless another provision of law permits it (e.g., challenges may be made for correcting
clerical errors
20
or prorating assessments.
21
).
Although back assessments and reassessments are made against real property, most are against
personal property. When taxpayers appeal a back assessment or reassessment of personal property, they
may want to appeal the entire assessment (i.e., the original and additional assessment). But only the
additional assessment can be appealed. Any challenge to the original assessment must be made under
another provision of law. For example, an original assessment for personal property may be revised if
the time to amend a reporting schedule under T.C.A. § 67-5-903(e)—September 1 following the tax
year—has not expired. If the time has expired, then the original assessment cannot be amended or
revised.
15
T.C.A. § 67-1-1005(b) (“A back assessment or reassessment may be initiated by certification of the assessor of property to
the appropriate collecting officials . . . .”).
16
T.C.A. § 67-1-1005(b) (“The assessor shall send a copy of the certification to the owner or taxpayer.”).
17
Id. 1005(b) (“Any person aggrieved by a back assessment or reassessment may appeal directly to the state board of
equalization within sixty (60) days from the date that a copy of the certification is sent to the taxpayer . . . .”).
18
Visteon Corporation (Davidson County, Tax Years 2002–03, Initial Decision and Order Granting Motion for Summary
Judgment, May 8, 2007) at 5 (“The aforementioned subsection (d) of [T.C.A. § 67-1-1005] clearly recognizes a distinction
between a notice of audit findings and a certification of back assessment/reassessment.”).
19
Id. at 5.
20
T.C.A. § 67-5-509.
21
T.C.A. §§ 67-5-201, 203, 603, and 606.
7
But if a reporting schedule cannot be amended, a taxpayer may offset the additional tax due from
a back assessment or reassessment by using a nonstandard method for property originally reported and
assessed.
22
If the original assessment was a forced assessment, however, then no offset can be allowed.
The law only permits an offset for property that was previously reported.
A back assessment or reassessment must be appealed within 60 days from the date a copy of the
certification is sent to the taxpayer.
23
An appeal is made directly to the state board—county boards do
not have any authority to rule upon a back assessment or reassessment.
24
To determine the 60-day
deadline date, start counting the day after the date a copy of the certification is sent to the taxpayer.
An assessor sends a copy of the certification to the taxpayer on April 1, 2009. Start
counting on April 2. The 60
th
day would be Sunday, May 31. Under Administrative
Procedures Rule 1360-04-.01-.04(1) Sundays are excluded. Therefore, the last day for a
taxpayer to file an appeal is Monday, June 1, 2009.
With regard to the appeal deadline, it is only legally necessary to inform taxpayers that they have
60 days to appeal to the State Board. The following is an acceptable notice to the taxpayer:
Any person aggrieved by this back assessment or reassessment must appeal to the State
Board of Equalization within sixty (60) days from the date of this certification. You may
be assisted or represented in the appeal as provided in T.C.A. § 67-5-1514.
But the more clarity you can provide the taxpayer the better. Therefore, if you can provide the last day
the taxpayer has to appeal by, then there can be no misunderstanding:
Any person aggrieved by this back assessment or reassessment must appeal to the State
Board of Equalization on or before Tuesday, March 20, 2011. You may be assisted or
represented in the appeal as provided in T.C.A. § 67-5-1514.
X. Certifying a back assessment or reassessment.
To certify a back assessment or reassessment to the collecting official, the certification must
provide the following: (1) the identification of the property; (2) the basis for the back assessment or
reassessment; (3) the tax year or years involved; and (4) the additional assessment—the back assessment
or reassessment—for each tax year.
25
22
T.C.A. § 67-5-902(b).
23
Id. 67-1-1005(b).
24
See T.C.A. § 67-5-1005(b) (“Any person aggrieved by a back assessment or reassessment may appeal directly to the state
board of equalization . . . .”).
25
T.C.A. § 67-1-1005(b) (“A back assessment or reassessment may be initiated by certification . . . to the . . . collecting
officials identifying the property and stating the basis . . . and the taxes years and amounts of any additional assessment . . .
.”).
8
A. Identifying the property.
For a back assessment or reassessment of real property the assessor should include the property
address and parcel identification number. For personal property the assessor should include the location
of the business and the property identification number.
B. The basis for the back assessment or reassessment.
The basis for the back assessment or reassessment must be stated in the certification. For real
property that has been omitted from or totally escaped taxation, this is relatively easy, as shown here:
The house (improvement) located at 123 Resident Road, Nashville, TN 37777 (parcel id
# 011-001.01) has been omitted from or totally escaped taxation.
If you have recently discovered a business operating in your jurisdiction, then it’s likely its
personal property has escaped taxation. You could simply state that the taxpayer failed to file a reporting
schedule as required by law. A business that has reported, though, could be reassessed because costs or
items of property were incorrectly reported (e.g., the taxpayer reported an MRI in group 2 instead of
group 1). The important thing to remember is this: be sure to state the basis for the back assessment or
reassessment.
C. List all the tax years that have an additional assessment.
Always identify the tax year being back assessed or reassessed. If multiple tax years are
involved, make sure you state the additional assessment for each tax year. (See Appendix “B” on page
11 for an example of additional assessments for more than one tax year.)
D. State the amount of the back assessment or reassessment.
A back assessment or reassessment is a separate assessment from the original assessment (i.e., it
is a new or an additional assessment). You are not changing or revising the original assessment. So
when certifying a back assessment or reassessment to the collecting official, you are only certifying the
additional assessment for each tax year you have a discovery or finding (i.e., do not combine the back
assessment or reassessment with the original assessment).
E. Additional information in the certification.
It is advisable for the assessor to state in the certification when additional taxes become
delinquent because it is the assessor that knows the basis for the back assessment or reassessment. This
will help the collecting official to know when penalty and interest start accruing. Generally, additional
taxes do not become delinquent until 60 days after the collecting official sends a tax bill to the
taxpayer.
26
This usually applies to real property—land, improvement, structures—and to personal
property when a taxpayer timely filed a reporting schedule. But if additional taxes are the result of (1) a
taxpayer failing to file a reporting schedule, (2) actual fraud or fraudulent misrepresentation by the
26
T.C.A. § 67-1-1005(a).
10
Appendix “A”
Example of a Back Assessment–Reassessment Letter When Taxes are not
Deemed Delinquent Until 60 Days after Tax Bill is Sent.
August 1, 2012
Mary E. Smith, Collecting Official
Tax County
123 Courthouse Square
Taxville, TN 10101
Re: Back Assessment for 123 Main Street (Parcel Id# 011-001.01)
Owners: John & Jane Smith
This is not a tax bill.
Dear Ms. Smith:
In accordance with Tenn. Code Ann. §§ 67-1-1001–1011, we have back assessed the residential
house (improvement) located at 123 Main Street for tax year 2011. The basis for this back assessment is
that the house (improvement) was omitted from or totally escaped taxation. The back assessment for
2011 is:
Tax Year Back Assessment Classification Rate Assessed Value
2011 $125,000 25% $31,250
Under T.C.A. § 67-1-1005(b), you are required to send a tax notice to the taxpayers upon
receiving this letter. Taxes due from this back assessment do not become delinquent until 60 days after
you send a tax notice to the taxpayers.
Any person aggrieved by this back assessment must appeal directly to the State Board of
Equalization within 60 days from the date of this letter. The last day to file an appeal is Monday,
October 1, 2012. You may be assisted or represented in the appeal as provided in T.C.A. § 67-5-1514.
Please call this office at (222) 555-0001 if you have questions.
Sincerely,
______________________
John Q. Assessor
c: John & Jane Smith
11
Appendix “B”
Example of a Back Assessment–Reassessment Letter When Taxes are
Deemed as of the Original Delinquency Date.
August 1, 2012
Mary E. Smith, Collecting Official
Tax County
123 Courthouse Square
Taxville, TN 10101
Re: Reassessment for Personal Property Account# 011-001.01 P
Owner: Global Manufacturing, Inc.
This is not a tax bill.
Dear Ms. Smith:
In accordance with T.C.A. § 67-1-1001–1011, we have reassessed Global Manufacturing, Inc.’s
(Global) personal property for tax years 2010 and 2011. Global is being reassessed because it failed to
file its tangible-personal-property schedule as required by law for both tax years. This letter is to certify
Global’s reassessments to you:
Tax Year Back Assessment Classification Rate Assessed Value
2010 $500,000 30% $150,000
2011 $425,000 30% $127,500
Under T. C.A. § 67-1-1005(b), you are required to send Global a tax notice upon receiving this
letter. Because of Global’s failure to file the schedules as required by law, these taxes are delinquent as
follows: (1) for tax year 2010, the taxes are deemed delinquent as of March 1, 2011 and (2) for tax 2011,
the taxes are deemed delinquent as of March 1, 2012.
Any person aggrieved by this reassessment must appeal directly to the State Board of
Equalization within 60 days from the date of this letter. The last day to file an appeal is Monday,
October 1, 2012. You may be assisted or represented in the appeal as provided in T.C.A. § 67-5-1514.
Please call this office at (222) 555-0001 if you have any questions.
Sincerely,
____________________
John Q. Assessor
c: Global Manufacturing, Inc.
