Amends TCA Section 67-5-1407.

ON MARCH 25, 2021, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 230, AS AMENDED. AMENDMENT #1 rewrites this bill and rewrites the present law provision for virtual participation in a county board of equalization hearing. Under present law, when personal appearance at a hearing is required, in the discretion of the board all or part of the hearing may be conducted by telephone, television, software or other electronic means, if each participant in the hearing has an opportunity to participate in, to hear, and, if technically feasible, to see the entire proceedings while taking place. This bill rewrites this provision to instead provide that in lieu of a requirement to appear personally, a participant in a hearing may participate virtually via the internet or by other electronic means at the discretion of the participant if the participant has access to technology allowing the participant to fully interact by audio and video with the board and other participants in the hearing.