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Bill Title: As enacted, allows the state board of equalization to correct an error in the computation of a certified tax rate; makes corrected rate applicable to the tax year in which the certified tax rate is calculated if the error is corrected before the tax billing date and in the next tax year if the error is corrected after the tax billing date. - Amends TCA Title 67.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2014-06-03 - Comp. became Pub. Ch. 937 [HB2451 Detail]

Download: Tennessee-2013-HB2451-Draft.pdf

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