Tennessee Code Title 7. Consolidated Governments and Local Governmental Functions and Entities § 7-64-208

(a) The state board of equalization is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, for the administration of this part, and such rules and regulations shall be administered by the state division of property assessments.

(b) The state board of equalization shall have jurisdiction to conduct through its hearing examiner a hearing regarding the complaint and appeal of any person or official arising under this part; provided, that notice of the complaint and appeal is received in the office of the executive secretary for the state board of equalization within forty-five (45) days of the date written notice is sent of the action that is the subject of the appeal. Any action by the state board of equalization shall be final and conclusive, subject to judicial review.