Motion Against Tax Collector

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  1. A motion lies in favor of the party aggrieved, state, county, corporation, or individual, against any county trustee, assessor of property, revenue collector or commissioner, for moneys in official hands officially, and not paid over or accounted for according to law.
  2. The recovery on such motion shall be the amount not paid over, with interest, and twelve and one-half percent (12½%) damages on the gross amount, and all costs.

Code 1858, §§ 3614, 3615 (deriv. Acts 1827, ch. 49, § 24; 1835-1836, ch. 15, § 15); Shan., §§ 5379, 5380; Code 1932, §§ 9538, 9539; T.C.A. (orig. ed.), § 25-319.

Compiler's Notes. Acts 2008, ch. 971, § 1 provided that the code commission is directed to change all references to “tax assessor”, wherever such references appear, to “assessor of property”, as such sections are amended or volumes are replaced. See §1-1-116.

Textbooks. Tennessee Jurisprudence, 19 Tenn. Juris., Motions and Summary Proceedings, § 6; 20 Tenn. Juris., Parties, § 2.


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