Petition of Burson

OPINION

ANDERSON, Chief Justice.

The Attorney General and the State Board of Equalization have petitioned this Court for a determination of the constitutionality of Tenn.Code Ann. § 67-5-1514 (1994), which provides that taxpayers contesting the assessment of their real and personal property before boards of equalization may be represented by non-attorney agents. Specifically, the petitioners ask that this Court determine whether the statute violates the separation of powers provisions of the Tennessee Constitution by sanctioning the unauthorized practice of law and thereby infringing upon this…