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Board refers Roane County property-classification dispute to executive secretary for legal analysis

Tennessee State Board of Equalization · August 10, 2026
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Summary

After oral argument from the property owner and Roane County counsel, the board voted to refer statutory‑interpretation questions about whether two rental units convert a parcel to commercial classification to the executive secretary for further analysis and recommendation.

Donald Bible, who identified himself as the owner of the parcel at issue, told the board he has "only one dwelling on this property" and that an administrative law judge correctly classified the parcel as residential. Roane County's counsel argued the statute and state case law support treating the parcel as industrial/commercial because the parcel contains two rental units and is income producing.

Members raised statutory-construction questions—whether the phrase "rental units" means only residential rental units or any rental units and how overlapping subclassifications should be handled. Commissioner Gerogano moved to refer those statutory questions to the executive secretary for analysis and a recommendation; the motion carried on unanimous roll call. The executive secretary will contact both parties before returning the matter to the board.