Tennessee Code Title 67. Taxes and Licenses § 67-5-1409

(a) Any action by the county board of equalization during its regular session, except upon consideration of a complaint as provided in § 67-5-1407, shall be completed and the notice of decision and appeal procedure sent no later than five (5) days prior to the date taxes are due, which in the case of counties, taxes are due on the first Monday of October of a tax year.

(b) This shall not apply to special sessions or extraordinary actions under § 67-1-404, § 67-5-508, § 67-5-1503 [repealed], or other applicable law; nor shall it apply for the year in which a county completes reappraisal pursuant to part 16 of this chapter.

(c) In any county having a population greater than eight hundred ninety thousand (890,000), according to the 2000 federal census or any subsequent federal census, when meeting in special session, except as otherwise determined by a two-thirds ( 2/3 ) vote of the county legislative body, the board may act only on an assessment for which an active and timely filed appeal is pending.