There shall be, as an independent agency of the metropolitan government, a division
of tax assessment, the head of which is designated as the metropolitan tax assessor.
The county tax assessor, elected for a term of four (4) years and provided for by
general law in Tennessee Code Annotated, sections 67-1-502 to 67-1-505, inclusive,
shall be the metropolitan tax assessor. He or she shall have the same powers, duties
and liabilities with respect to assessment of properties in the area of the metropolitan
government as by general law and private act are possessed by or imposed upon county
and municipal tax assessors, except as herein provided in this Charter. In ascertaining
the value of property, the tax assessor shall give particular consideration to the
extent to which availability or nonavailability of sewers and other governmental services
affects the actual cash value of the property. The metropolitan tax assessor shall
make merchants' ad valorem assessments
in and for both the general services district and the urban services district. The
assessments made by him or her shall be the assessments to which the tax levy by the
council for the general services district shall apply and to which the tax levy by
the urban council for the urban services district shall apply. The assessor may assess
all property annually and he or she shall separately total the assessments in the
urban services district and the general services district.
(Res. No. 88-526, § 6, 10-4-88; amended by referendum election of November 6, 2018,
Amdt. 6)
8. Assignment by this Charter of duty of assessing merchants' ad valorem taxes to
metropolitan tax assessor is a valid exercise of power under T.C.A., § 7-1-101 et
seq., and is not an unconstitutional reduction of powers of county clerk. While office
of county clerk is created by Constitution, his or her powers are established, and
may be changed, pursuant to general law. Winter v. Allen, 212 Tenn. 84, 367 S.W. 2d
785 (1963).
