Tennessee Property Assessment History 1803 – uniform rates established, $1000 tax for billiard table tax 12.5 cents for 100 acres of land 1830 – Marr v. Enloe creates need for tax overhaul of 1834 1834 – ad valorem established 1836 – civil districts established 1836 – Comptroller office established 1858 – Road Commissioner established 1858 – Assessors established for civil districts within the county 1870 – Comptroller becomes constitutional officer 1875 – 3 Railroad Tax Assessors established appointed by Governor, paid $5 per day 1883 – Railroad Commission established, Assessing by Railroad Assessors 1897 – Combined Railroad Commission and Railroad Assessors 1895 – State Board of Equalizers and Assessors established 1907 – District Assessors change to County Assessor 1919 – Railroad Commission changes to Railroad and Public Utilities Commission 1921 – Tennessee Farm Bureau established 1929 – Tennessee Tax committee formed to change state tax and county government legislation 1934 – Tennessee Taxpayers Association formed to advise on tax and government accounting legislation 1934 – NAAO established to revise property tax legislation 1944 – Tenpenny v. Cannon County – Assessors are creatures of the legislature 1954 – Tennessee County Services Association established (County Mayors and Highway Officials) 1955 – Railroad and Public Utilities Commission changes to Tennessee Public Service Commission 1959 – NAAO changes to IAAO 1960 – TNAAO established with TN Secretary of State 1967 – DPA established 1968 – TNAAO establishes COAT 1968 – Louisville and Nashville Railway Co. v. Public Service Commission 1969 – Tennessee County Commissioners Association established 1970 – Clifford Allen president of IAAO 1972 – modern Article 2 section 28 established following 1971 constitutional convention 1972 – tax relief established for over 65 and under $4800 income 1973 – CTAS established 1975 – Memphis v. Snow – article 2 section 28 ok but 1971 constitutional convention method not ok 1976 – Greenbelt established by statute 1978 – Assessor of Property becomes county constitutional officer following 1977 constitutional convention 1980 – Tom Fleming president of IAAO 1982 – article 2 section 28 tax relief changed to elderly low income taxpayers 1984 – TN Chapter of IAAO established 1985 – Tennessee Taxpayers Association merges with National Association of Manufactures 1989 – 6 year reappraisal established – state paid for half of cost 1989 – Bud Carman president of IAAO 1990 – DPA holds first “Assessor Retreat” 1994 – TNAAO leaves COAT 1996 – Ralph Cooper first Executive Director of TNAAO 1996 – Barry Murphy president of IAAO 1998 – Pharris v. Looper – Assessors are County Employees
