House Bill 1670 amends Tennessee Code Annotated, Title 67, Chapter 5, concerning property classification and assessment. The bill modifies the notification process for taxpayers regarding property assessments. Specifically, it deletes the previous language stating that notification shall be effective when mailed and replaces it with new language indicating that notification is effective when mailed or, if sent by email, when electronically sent.

This change aims to clarify the effectiveness of notifications sent via different methods, ensuring that taxpayers are properly informed about their property assessments in a timely manner. The bill is set to take effect upon becoming law, emphasizing the importance of public welfare in its implementation.

Statutes affected:
Introduced: 67-5-508(a)(3), 67-5-508