Payment to County — Form and Receipt

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. General Provisions
  5. Collection and Enforcement Generally
  6. Payment to County — Form and Receipt

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  1. The trustee shall receive, in discharge of public taxes and other dues to the state, besides the constitutional and lawful currency of the United States:
    1. Warrants on the state treasury legally outstanding in the hands of each person to whom issued and unpaid;
    2. Coins of the United States;
    3. United States legal tender notes;
    4. Federal reserve notes; and
    5. In those counties having a population, according to the 1990 federal census or any subsequent federal census, of not less than thirty-four thousand eight hundred fifty (34,850) nor more than thirty-five thousand (35,000), payment by credit card or debit card.
    1. The trustee shall provide to each taxpayer a receipt printed or written in ink or indelible pencil, for all the taxes paid by the taxpayer.
    2. If a portion of the tax notice is to be retained by the taxpayer, in lieu of the trustee mailing a separate receipt of the payment to the taxpayer, the tax notice shall:
      1. Clearly state such fact; and
      2. Inform the taxpayer that, if the taxpayer desires the trustee to mail a separate receipt of the payment to the taxpayer, the taxpayer must include a self-addressed, stamped envelope when the taxes are paid.
    3. If the trustee provides a separate receipt of all taxes paid by the taxpayer, such receipt shall be numbered and dated.
    1. The trustee, on the payment of all state and county taxes, shall issue to the taxpayers a receipt showing the aggregate of state taxes and the aggregate of county taxes paid by the taxpayers, and each amount so separated and distinguished from the other amount in the receipt that the taxpayer may know, on reading the receipt, the taxes paid to the state and the taxes paid to the county. All tax receipts shall be so printed that, on the margin of the receipt at one (1) end, shall appear the separate levies composing the county rate and the purposes for which levied, and on the margin of the other end shall appear the separate levies composing the state rate and all purposes for which levied; provided, that, where it is impracticable literally to comply with the specific provisions of this subdivision (c)(1) with respect to the separation of state and county taxes, for any cause appearing to the commissioner of revenue, the commissioner is authorized to order such different arrangement of the tax receipt as will substantially comply with the requirements for the separation of the state and county taxes on the receipt.
    2. In counties where the tax assessing and tax collecting authorities use mechanical devices for the printing of assessments and tax receipts, the trustee may omit from such receipts the listing of the several levies composing the county rate and the purposes for which levied and statements with regard to any state levies; provided, that any taxpayer requesting such statement with regard to the levies shall be furnished a statement by the trustee.
  4. It is the duty of the county legislative body of each county to furnish the county trustee of the county with a sufficient number of tax receipts printed in duplicate and in a blank form in a book or books numbered from one (1) up, consecutively, and shall have the year for which the taxes are due printed in large figures, not less than one inch (1") deep, on the face of each receipt. The trustee shall be charged with these receipts, and must, in the trustee's final settlement, account for each blank receipt so received by the trustee. No payment to the trustee of any tax shall be legal and binding unless paid upon the regular tax receipt specified in this subsection (d), and duplicate receipts shall be preserved in the book or books, to be submitted to the county legislative body by the trustee whenever required to do so. The receipt book of duplicates, when filled, shall be filed in the office of the county clerk for reference, and shall be receipted for by the clerk and carefully preserved in the clerk's office as a record for the protection of taxpayers who have paid their taxes and lost or misplaced their receipts.
  5. Any trustee that properly collects state and county taxes by credit or debit card is authorized to collect a fee for processing any payment by credit or debit card; provided, that the fee shall not exceed the amount that the card issuer charges the trustee in connection with honoring the credit or debit card payment.
  6. As used in this section, unless the context otherwise requires:
    1. “Credit card” has the same meaning as set forth in § 39-14-102;
    2. “Debit card” has the same meaning as set forth in § 39-14-102; and
    3. “Issuer” has the same meaning as set forth in § 39-14-102.
  7. If a payment by credit or debit card is not honored by the issuer, the trustee may collect a service charge from the person who owes the public taxes. The service charge is in addition to the public taxes for which the credit or debit card was used and the original processing fee. The amount of the service charge shall be the same amount as the fee charged by the trustee for the collection of a check drawn on an account with insufficient funds.

Code 1858, § 603; Acts 1869-1870, ch. 81, § 2; 1879, ch. 139, § 4; 1889, ch. 200, § 1; integrated in Shan., §§ 871-873; mod. Code 1932, §§ 1550-1553; modified; Acts 1907, ch. 602, § 42; 1925, ch. 135, § 2; 1937, ch. 46, § 1; C. Supp. 1950, § 1551; Acts 1957, ch. 147, § 1; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), §§ 67-1108 — 67-1111; Acts 1999, ch. 474, §§ 1, 2; 2004, ch. 682, § 1.

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


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