Collection and Payment of Taxes

  1. Law
  2. Tennessee Code
  3. Cities and Towns
  4. Licensing and Taxing Powers
  5. General Provisions
  6. Collection and Payment of Taxes

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  1. The collector of every municipal corporation shall collect and pay over to the treasurer, on the first Monday of January and July, each year, all taxes, fines, and forfeitures due and owing to the same; and, on failure, shall be liable for the amount of such collector's delinquency, with costs, on motion before the circuit court.
  2. Notwithstanding any charter provision to the contrary, the powers of the county trustee of any county having a metropolitan form of government and a population of over four hundred fifty thousand (450,000), according to the 1990 federal census or any subsequent federal census, shall include the power to collect real and personal property taxes or tax equivalents and all merchants' ad valorem taxes that have been delinquent for more than six (6) months as well as any interest and penalties thereon, if such power is given to the county trustee by ordinance of the legislative body of such a county.

Code 1858, § 1382 (deriv. Acts 1849-1850, ch. 17, § 7); Shan., § 1972; mod. Code 1932, § 3379; modified; T.C.A. (orig. ed.), § 6-702; Acts 1996, ch. 689, § 1.

Compiler's Notes. For table of U.S. decennial populations of Tennessee counties, see Volume 13 and its supplement.

Cross-References. Action against collector, title 67, ch. 1, part 16.

Certification and collection of delinquent municipal real property taxes, §67-5-2005.

Financing for state emergency management agency, §58-2-109.

Local Option Revenue Act, title 67, ch. 6, part 7.

Penalties and interest on delinquent taxes, title 67, ch. 1, part 8.

Recreational purposes, tax levy authorized, §§11-24-108,11-24-109.

School tax, title 49, ch. 2, part 4.

Taxation by municipality, §67-5-103.

Veterans' memorials, bonds and taxes for, §§58-4-206 —58-4-208.

Textbooks. Tennessee Jurisprudence, 19 Tenn. Juris., Municipal Corporations, § 88.


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