Senate Bill 1675 amends Tennessee Code Annotated, Title 67, Chapter 5, concerning property classification and assessment. The bill modifies the notification process for taxpayers by deleting the previous language that stated notifications "shall be effective when mailed" and replacing it with a new provision that clarifies notifications are effective when mailed or, if sent by email, when electronically sent. This change aims to streamline the notification process and provide clarity on the effectiveness of notifications sent via different methods.

The bill is set to take effect upon becoming law, emphasizing the importance of timely communication with taxpayers regarding property assessments. The inclusion of email as a valid method for notification reflects a modern approach to communication, ensuring that taxpayers receive important information in a timely manner.

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