Tennessee Code Title 67. Taxes and Licenses § 67-5-1406

(a) The county board of equalization may appoint one (1) or more hearing officers, with approval by simple majority vote of the county commission on a resolution, to conduct preliminary hearings and to make investigations regarding complaints before the board.

(b) The hearing officers shall assist the county board and prepare proposed findings of fact and conclusions and recommend the same to the county board.

(c) The county board may adopt any recommendation of such hearing officers as its final decision; provided, that any property owner who desires to be heard directly by the county board is given the opportunity to be heard by the board.