Tenn. Code Ann. § 67-3-701 — TN Code / Title 67 / Chapter 3 / Section 67-3-701
Distributor reports filed by suppliers and bonded importers
Status: in_force

(a) For the purpose of determining the amount of taxes and fees due on motor fuel imported, sold, refined, or used in the state, every licensed supplier, permissive supplier and bonded importer shall file with the department, on forms prescribed and furnished by the department, a monthly distributor report. The department may require the reporting of any information reasonably necessary to determine the amount of taxes and fees due. (b) The reports required by this section shall be filed on or before the twentieth day of the month following the month of activity. (c) The distributor report required by this section shall include the following information with respect to billed gallons of taxable petroleum products, with the amounts stated and indicated as net gallons, or stated and indicated as gross gallons if unable to provide net gallons: (1) Removal of gallons of petroleum products by the reporting supplier or importer from the bulk transfer/terminal system in this state as to which the taxes and fees imposed by this chapter have been collected or accrued; (2) Removal of gallons of diesel fuel or heating oil from terminals in this state by the reporting supplier, tax exempt, as to which dye has been added in accordance with this chapter; (3) Removal of gallons of petroleum products from terminals in this state by the reporting supplier or importer, tax exempt, for export from this state by that person where the proper petroleum products tax for the destination state has been collected or accrued at the time of removal from the terminal, sorted by state of destination; (4) Removal of gallons of petroleum products from terminals in this state by the reporting supplier or importer, tax exempt or for which credit can be taken on the return, for export, where the proper petroleum products tax for the respective destination state has been collected or accrued at the time of removal from the terminal, sorted by state of destination; (5) Total removals in this state; (6) Removal of gallons of petroleum products from a terminal in a state other than this state by the reporting supplier or importer, for shipment into this state; and (7) Such other information which the department determines is reasonably required to determine the liability under this chapter. (d) Every licensed supplier, bonded importer or permissive supplier shall separately identify, in a written statement to the department with the distributor report, any removal from the bulk transfer/terminal system in another state by that supplier or importer to a person, other than a licensed supplier, permissive supplier or bonded importer, of gallons of taxable petroleum products, which gallons are destined for this state, as shown by the terminal issued shipping paper, where the taxes and fees imposed by this chapter have not been collected or accrued by such supplier or importer upon such removal. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1801.
(a) For the purpose of determining the amount of taxes and fees due on motor fuel imported, sold, refined, or used in the state, every licensed supplier, permissive supplier and bonded importer shall file with the department, on forms prescribed and furnished by the department, a monthly distributor report. The department may require the reporting of any information reasonably necessary to determine the amount of taxes and fees due.
(b) The reports required by this section shall be filed on or before the twentieth day of the month following the month of activity.
(c) The distributor report required by this section shall include the following information with respect to billed gallons of taxable petroleum products, with the amounts stated and indicated as net gallons, or stated and indicated as gross gallons if unable to provide net gallons: (1) Removal of gallons of petroleum products by the reporting supplier or importer from the bulk transfer/terminal system in this state as to which the taxes and fees imposed by this chapter have been collected or accrued; (2) Removal of gallons of diesel fuel or heating oil from terminals in this state by the reporting supplier, tax exempt, as to which dye has been added in accordance with this chapter; (3) Removal of gallons of petroleum products from terminals in this state by the reporting supplier or importer, tax exempt, for export from this state by that person where the proper petroleum products tax for the destination state has been collected or accrued at the time of removal from the terminal, sorted by state of destination; (4) Removal of gallons of petroleum products from terminals in this state by the reporting supplier or importer, tax exempt or for which credit can be taken on the return, for export, where the proper petroleum products tax for the respective destination state has been collected or accrued at the time of removal from the terminal, sorted by state of destination; (5) Total removals in this state; (6) Removal of gallons of petroleum products from a terminal in a state other than this state by the reporting supplier or importer, for shipment into this state; and (7) Such other information which the department determines is reasonably required to determine the liability under this chapter.
(1) Removal of gallons of petroleum products by the reporting supplier or importer from the bulk transfer/terminal system in this state as to which the taxes and fees imposed by this chapter have been collected or accrued;
(2) Removal of gallons of diesel fuel or heating oil from terminals in this state by the reporting supplier, tax exempt, as to which dye has been added in accordance with this chapter;
(3) Removal of gallons of petroleum products from terminals in this state by the reporting supplier or importer, tax exempt, for export from this state by that person where the proper petroleum products tax for the destination state has been collected or accrued at the time of removal from the terminal, sorted by state of destination;
(4) Removal of gallons of petroleum products from terminals in this state by the reporting supplier or importer, tax exempt or for which credit can be taken on the return, for export, where the proper petroleum products tax for the respective destination state has been collected or accrued at the time of removal from the terminal, sorted by state of destination;
(5) Total removals in this state;
(6) Removal of gallons of petroleum products from a terminal in a state other than this state by the reporting supplier or importer, for shipment into this state; and
(7) Such other information which the department determines is reasonably required to determine the liability under this chapter.
(d) Every licensed supplier, bonded importer or permissive supplier shall separately identify, in a written statement to the department with the distributor report, any removal from the bulk transfer/terminal system in another state by that supplier or importer to a person, other than a licensed supplier, permissive supplier or bonded importer, of gallons of taxable petroleum products, which gallons are destined for this state, as shown by the terminal issued shipping paper, where the taxes and fees imposed by this chapter have not been collected or accrued by such supplier or importer upon such removal.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1801.
Tenn. Code Ann. § 67-1-1005 — TN Code / Title 67 / Chapter 1 / Section 67-1-1005
Duty to back assess or reassess - Citation
Status: in_force

(a) A back assessment or reassessment must be initiated on or before September 1 of the year following the tax year for which the original assessment was made, unless the omission or underassessment resulted from failure of the taxpayer to file the reporting schedule required by law, from actual fraud or fraudulent misrepresentation of the property owner or the property owner's agent, or from collusion between the property owner or the property owner's agent and the assessor. In the latter cases, a back assessment or reassessment must be initiated on or before three (3) years from September 1 of the tax year for which the original assessment was made. Additional taxes due as the result of a back assessment or reassessment shall not be deemed delinquent until sixty (60) days after the date notice of taxes arising from the back assessment or reassessment is sent to the taxpayer, unless the back assessment or reassessment resulted from failure of the taxpayer to file the reporting schedule required by law, from actual fraud or fraudulent misrepresentation of the property owner or the property owner's agent, or from collusion between the property owner or the property owner's agent and the assessor. In the latter cases, such taxes shall become delinquent as of the date of delinquency of the original assessment. (b) A back assessment or reassessment may be initiated by certification of the assessor of property to the appropriate collecting officials identifying the property and stating the basis of the back assessment or reassessment and the tax years and amount of any additional assessment for which the owner or taxpayer is responsible. The assessor shall send a copy of the certification to the owner or taxpayer. The collecting official shall then send a notice of taxes due based on the back assessment and reassessment. Any person aggrieved by a back assessment or reassessment may appeal directly to the state board of equalization within sixty (60) days from the date that a copy of the certification is sent to the taxpayer, in the manner provided in § 67-5-1412 , and such person may be assisted or represented in the appeal as provided in § 67-5-1514 . Accrual of delinquency penalty and interest otherwise applicable is suspended while the appeal is pending; but, during such period, simple interest shall accrue in the amount provided in § 67-5-1512 . (c) A back assessment or reassessment for merchants' taxes and delinquent privilege taxes pursuant to this part may be initiated by a chief administrative officer of a tax jurisdiction to which the tax is payable, any citizen of such jurisdiction, or by the department of revenue. The back assessment or reassessment shall be initiated by the filing of a sworn, written complaint to the county clerk stating the basis of the complaint. The clerk may require a complainant, other than a public official acting in the official's capacity, to post a reasonable bond for payment of costs of the proceeding if the back assessment or reassessment is unsuccessful. An aggrieved party may appeal the clerk's disposition of the complaint to the department. (d) Notwithstanding the deadline in this section for initiating a back assessment or reassessment, the issuance of a notice of tangible personal property audit by the assessor tolls the running of the deadline during the period of the audit from the issuance of the notice until issuance of the audit findings. Acts 1879, ch. 79, § 1; 1883, ch. 181, § 1; 1885, ch. 23, § 1; 1907, ch. 602, § 30; Shan., §§ 814, 823, 823a1; Code 1932, §§ 1486, 1499, 1500; modified; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; T.C.A. (orig. ed.), §§ 67-1204, 67-1205, 67-1213; Acts 1990, ch. 898, § 2; 1990, ch. 1052, § 1; 1993, ch. 315, § 12; 2000, ch. 934, § 1; 2002, ch. 752, §§ 1 - 3; 2007, ch. 132, § 1.
(a) A back assessment or reassessment must be initiated on or before September 1 of the year following the tax year for which the original assessment was made, unless the omission or underassessment resulted from failure of the taxpayer to file the reporting schedule required by law, from actual fraud or fraudulent misrepresentation of the property owner or the property owner's agent, or from collusion between the property owner or the property owner's agent and the assessor. In the latter cases, a back assessment or reassessment must be initiated on or before three (3) years from September 1 of the tax year for which the original assessment was made. Additional taxes due as the result of a back assessment or reassessment shall not be deemed delinquent until sixty (60) days after the date notice of taxes arising from the back assessment or reassessment is sent to the taxpayer, unless the back assessment or reassessment resulted from failure of the taxpayer to file the reporting schedule required by law, from actual fraud or fraudulent misrepresentation of the property owner or the property owner's agent, or from collusion between the property owner or the property owner's agent and the assessor. In the latter cases, such taxes shall become delinquent as of the date of delinquency of the original assessment.
(b) A back assessment or reassessment may be initiated by certification of the assessor of property to the appropriate collecting officials identifying the property and stating the basis of the back assessment or reassessment and the tax years and amount of any additional assessment for which the owner or taxpayer is responsible. The assessor shall send a copy of the certification to the owner or taxpayer. The collecting official shall then send a notice of taxes due based on the back assessment and reassessment. Any person aggrieved by a back assessment or reassessment may appeal directly to the state board of equalization within sixty (60) days from the date that a copy of the certification is sent to the taxpayer, in the manner provided in § 67-5-1412 , and such person may be assisted or represented in the appeal as provided in § 67-5-1514 . Accrual of delinquency penalty and interest otherwise applicable is suspended while the appeal is pending; but, during such period, simple interest shall accrue in the amount provided in § 67-5-1512 .
(c) A back assessment or reassessment for merchants' taxes and delinquent privilege taxes pursuant to this part may be initiated by a chief administrative officer of a tax jurisdiction to which the tax is payable, any citizen of such jurisdiction, or by the department of revenue. The back assessment or reassessment shall be initiated by the filing of a sworn, written complaint to the county clerk stating the basis of the complaint. The clerk may require a complainant, other than a public official acting in the official's capacity, to post a reasonable bond for payment of costs of the proceeding if the back assessment or reassessment is unsuccessful. An aggrieved party may appeal the clerk's disposition of the complaint to the department.
(d) Notwithstanding the deadline in this section for initiating a back assessment or reassessment, the issuance of a notice of tangible personal property audit by the assessor tolls the running of the deadline during the period of the audit from the issuance of the notice until issuance of the audit findings.
Acts 1879, ch. 79, § 1; 1883, ch. 181, § 1; 1885, ch. 23, § 1; 1907, ch. 602, § 30; Shan., §§ 814, 823, 823a1; Code 1932, §§ 1486, 1499, 1500; modified; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; T.C.A. (orig. ed.), §§ 67-1204, 67-1205, 67-1213; Acts 1990, ch. 898, § 2; 1990, ch. 1052, § 1; 1993, ch. 315, § 12; 2000, ch. 934, § 1; 2002, ch. 752, §§ 1 - 3; 2007, ch. 132, § 1.
Tenn. Code Ann. § 67-6-702 — TN Code / Title 67 / Chapter 6 / Section 67-6-702
Tax authorized - Rates - Termination of services tax
Status: in_force

(a) (1) (A) Any county, by resolution of its county legislative body, or, subject to subdivision (a)(1)(B), an incorporated city or town, by ordinance of its governing body, is authorized to levy a tax on the same privileges subject to this chapter as the chapter may be amended, that are exercised within such county, city or town, to be levied and collected in the same manner and on all such privileges, but not to exceed two and three-fourths percent (2.75%); provided, that the tax levied shall apply only to the first one thousand six hundred dollars ($1,600) on the sale or use of any single article of personal property. (B) (i) As used in this subdivision (a)(1)(B), "city tax rate" means, with regard to a city or town that is located within a county that has not adopted the maximum rate of two and three-quarters percent (2.75%) as set forth in subdivision (a)(1)(A), a rate adopted by the city or town that is equal to the difference between the county rate and the maximum rate as authorized by § 67-6-703 . (ii) A city or town that has adopted a city tax rate is authorized to: (a) Levy a tax on the retail sale of food and food ingredients, as described in § 67-6-228(a) , within the jurisdiction of the city or town at a rate lower than the city tax rate levied for other privileges, goods, and services; or (b) Exempt from the city tax rate the retail sale of food and food ingredients, as described in § 67-6-228(a) , within the city or town. (iii) The incorporated city or town shall furnish a certified copy of the adopted ordinance authorized in subdivision (a)(1)(B)(ii) to the department of revenue. The reduced tax rate or exemption becomes effective on the first calendar day of the month occurring at least sixty (60) days after the department receives the certified copy. The reduced tax rate or exemption applies only to tax periods beginning on or after October 1, 2024. (2) Any five-dollar or seven-dollar and fifty-cent tax limit on the sale or use of any single article of personal property in effect at present may be removed, and, by resolution in the case of counties and by ordinance in the case of municipalities, the tax at the existing rate may, instead, be made to apply to the bases provided in subdivision (a)(1). The resolution or ordinance shall be passed at least twice at two (2) or more consecutive public meetings, not more than one (1) of which may be held on any single day. Notice of the meetings and of the fact that this matter is on the agenda of the meetings shall be published at least once in a newspaper of general circulation throughout the jurisdiction involved not less than seven (7) days before the first of the meetings. If the county or counties in which it is located does not increase the base of the county-wide local sales and use tax pursuant to this subdivision (a)(2), any municipality may by ordinance apply any county tax rate in effect in the municipality to the bases authorized in subdivision (a)(1) for purposes of the sale or use of any single article of personal property within the municipality's corporate limits. The ordinance increasing the base of the county-wide tax within the municipality shall be adopted as required in this subdivision (a)(2). (3) Once any local sales tax limit has been removed and the tax rate applied to the base provided in subdivision (a)(1), future increases in the base beginning on the dates specified in subdivision (a)(1) shall be automatic and shall not require further action of the local governing body. For any municipality or county which implements a local sales tax for the first time after May 17, 1983, or during the phase-in period provided in subdivision (a)(1), future increases in the base beginning on the dates specified in subdivision (a)(1) shall be automatic and shall not require further action of the local governing body. (4) For the purpose of this part, persons engaged in the business of selling water shall be considered to be exercising a taxable privilege at the place where the tangible personal property is delivered to the purchaser. (b) Notwithstanding other provisions of this chapter, with respect to water sold to or used by manufacturers at the state tax rate of one percent (1%) as authorized in § 67-6-206 , the local tax thereon shall be imposed at the rate of one-third of one percent (1/3%) whenever the rate of the local tax does not exceed one percent (1%) and at the rate of one-half of one percent (0.5%) whenever the rate of the local tax exceeds one percent (1%). The maximum local tax on the sale or use of any single article of industrial or farm machinery shall be as provided in subsection (a). (c) A use tax paid by the lessee of tangible personal property from a lessor which is a tax exempt entity pursuant to an election made under § 67-6-204(b) shall be in lieu of any tax that might otherwise be imposed under this part, and no additional sales or use tax may be imposed under this part on rental payments with respect to which a use tax based on the purchase price of the tangible personal property has been paid by election. (d) "Single article" means that which is regarded by common understanding as a separate unit exclusive of any accessories, extra parts, etc., and that which is capable of being sold as an independent unit or as a common unit of measure, a regular billing or other obligation. Such independent units sold in sets, lots, suites, etc., at a single price shall not be considered a single article. Parts or accessories for motor vehicles that are installed at the factory and delivered with the unit as original equipment and/or parts or accessories for motor vehicles that are installed by the dealer and/or distributor prior to sale, at the time of the sale, or that are included as part of the sales price of the vehicle shall be treated as a part of the unit. In addition, all necessary parts and equipment installed by a motor vehicle dealer that are essential to the functioning of the motor vehicle or are required to be installed on the motor vehicle prior to sale to the ultimate consumer pursuant to state or federal statutes relating to the lawful use of the motor vehicle shall be treated as a part of the unit. Boat motors, other parts or accessories for boats, freight, and labor, excluding trailers, shall be treated as part of the boat unit in the same manner as parts or accessories for motor vehicles are treated as part of the motor vehicle unit. Parts and accessories and any other additional or incidental items or services that are part of the sale of a manufactured home shall be treated as part of the manufactured home unit in the same manner as parts and accessories for motor vehicles are treated as part of the motor vehicle unit. (e) Notwithstanding any other provision of this chapter, with respect to sales of tangible personal property to common carriers for use outside this state subject to the reduced rate provided in part 2 of this chapter, the local tax thereon shall be at the rate of one and one-half percent (1.5%). The maximum local tax on the sale or use of any single article of personal property shall be as provided in subsection (a). (f) (1) Notwithstanding any other provisions of this chapter, local tax with respect to interstate or international telecommunications services, that are subject to state tax shall be imposed at the rate of one and one-half percent (1.5%); provided, that interstate and international telecommunications services to businesses are exempt from local tax. (2) Notwithstanding any other provisions of this chapter, local tax with respect to intrastate telecommunications services and ancillary services that are subject to state tax, shall be imposed at the rate of two and one-half percent (2.5%). (3) Local tax with respect to "prepaid calling services" and "prepaid wireless calling services" that are subject to tax shall be imposed at the rate of tax levied on the sale of tangible personal property at retail by subsection (a) and at the time of the retail sale of prepaid calling service and prepaid wireless calling service. (4) Notwithstanding any other provisions of this chapter, local tax with respect to specified digital products that are subject to state tax shall be imposed at the rate of two and one-half percent (2.5%). (g) Notwithstanding any other law to the contrary, sales of tangible personal property upon which a state sales and use tax is levied shall be subject to a local sales and use tax at the rate of two and one quarter percent (2.25%) when obtained from any vending machine or device. Amended by 2024 Tenn. Acts, ch. 917,s 2, eff. 5/3/2024. Amended by 2024 Tenn. Acts, ch. 917,s 1, eff. 5/3/2024. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 491, s 2, eff. 10/1/2019. Acts 1963, ch. 329, § 2; 1968, ch. 488, §§ 1, 4; 1971, ch. 117, § 7; 1971, ch. 148, § 1; 1972, ch. 653, § 2; 1973, ch. 239, § 2; 1973, ch. 340, § 1; 1974, ch. 675, § 2; 1975, ch. 316, § 2; 1976, ch. 466, § 5; 1977, ch. 43, § 1; 1977, ch. 178, § 2; 1978, ch. 592, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; 1979, ch. 308, § 3; 1980, ch. 886, § 2; 1981, ch. 182, § 2; 1982, ch. 585, § 1; 1983, ch. 278, § 1; T.C.A., § 67-3050; Acts 1984 (Ex. Sess.), ch. 8, §§ 5, 9; 1984, ch. 631, § 1; 1984, ch. 721, § 1; 1984, ch. 729, § 1; 1985, ch. 356, §§ 6, 8; 1986, ch. 560, § 2; 1987, ch. 428, § 6; 1988, ch. 684, § 1; 1988, ch. 789, § 2; 1989, ch. 312, § 11; 1990, ch. 661, §§ 1, 2; 1992, ch. 529, § 15; 1992, ch. 913, § 6; 1993, ch. 492, §§ 1-3; 1995, ch. 184, § 1; 1996, ch. 743, § 1; 1997 , ch. 194, § 3; 1999, ch. 413, § 5; 2002, ch. 719, §§ 5, 9; 2003 , ch. 357, §§ 4, 64, 65; 2004, ch. 782, § 13; 2004, ch. 959, §§ 24, 25, 68; 2005, ch. 311, §§ 1 - 3; 2007 , ch. 602, §§ 51, 71, 118, 119, 164; 2008 , ch. 1106, § 21; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2011 , ch. 467, § 5; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
(a) (1) (A) Any county, by resolution of its county legislative body, or, subject to subdivision (a)(1)(B), an incorporated city or town, by ordinance of its governing body, is authorized to levy a tax on the same privileges subject to this chapter as the chapter may be amended, that are exercised within such county, city or town, to be levied and collected in the same manner and on all such privileges, but not to exceed two and three-fourths percent (2.75%); provided, that the tax levied shall apply only to the first one thousand six hundred dollars ($1,600) on the sale or use of any single article of personal property. (B) (i) As used in this subdivision (a)(1)(B), "city tax rate" means, with regard to a city or town that is located within a county that has not adopted the maximum rate of two and three-quarters percent (2.75%) as set forth in subdivision (a)(1)(A), a rate adopted by the city or town that is equal to the difference between the county rate and the maximum rate as authorized by § 67-6-703 . (ii) A city or town that has adopted a city tax rate is authorized to: (a) Levy a tax on the retail sale of food and food ingredients, as described in § 67-6-228(a) , within the jurisdiction of the city or town at a rate lower than the city tax rate levied for other privileges, goods, and services; or (b) Exempt from the city tax rate the retail sale of food and food ingredients, as described in § 67-6-228(a) , within the city or town. (iii) The incorporated city or town shall furnish a certified copy of the adopted ordinance authorized in subdivision (a)(1)(B)(ii) to the department of revenue. The reduced tax rate or exemption becomes effective on the first calendar day of the month occurring at least sixty (60) days after the department receives the certified copy. The reduced tax rate or exemption applies only to tax periods beginning on or after October 1, 2024. (2) Any five-dollar or seven-dollar and fifty-cent tax limit on the sale or use of any single article of personal property in effect at present may be removed, and, by resolution in the case of counties and by ordinance in the case of municipalities, the tax at the existing rate may, instead, be made to apply to the bases provided in subdivision (a)(1). The resolution or ordinance shall be passed at least twice at two (2) or more consecutive public meetings, not more than one (1) of which may be held on any single day. Notice of the meetings and of the fact that this matter is on the agenda of the meetings shall be published at least once in a newspaper of general circulation throughout the jurisdiction involved not less than seven (7) days before the first of the meetings. If the county or counties in which it is located does not increase the base of the county-wide local sales and use tax pursuant to this subdivision (a)(2), any municipality may by ordinance apply any county tax rate in effect in the municipality to the bases authorized in subdivision (a)(1) for purposes of the sale or use of any single article of personal property within the municipality's corporate limits. The ordinance increasing the base of the county-wide tax within the municipality shall be adopted as required in this subdivision (a)(2). (3) Once any local sales tax limit has been removed and the tax rate applied to the base provided in subdivision (a)(1), future increases in the base beginning on the dates specified in subdivision (a)(1) shall be automatic and shall not require further action of the local governing body. For any municipality or county which implements a local sales tax for the first time after May 17, 1983, or during the phase-in period provided in subdivision (a)(1), future increases in the base beginning on the dates specified in subdivision (a)(1) shall be automatic and shall not require further action of the local governing body. (4) For the purpose of this part, persons engaged in the business of selling water shall be considered to be exercising a taxable privilege at the place where the tangible personal property is delivered to the purchaser.
(1) (A) Any county, by resolution of its county legislative body, or, subject to subdivision (a)(1)(B), an incorporated city or town, by ordinance of its governing body, is authorized to levy a tax on the same privileges subject to this chapter as the chapter may be amended, that are exercised within such county, city or town, to be levied and collected in the same manner and on all such privileges, but not to exceed two and three-fourths percent (2.75%); provided, that the tax levied shall apply only to the first one thousand six hundred dollars ($1,600) on the sale or use of any single article of personal property. (B) (i) As used in this subdivision (a)(1)(B), "city tax rate" means, with regard to a city or town that is located within a county that has not adopted the maximum rate of two and three-quarters percent (2.75%) as set forth in subdivision (a)(1)(A), a rate adopted by the city or town that is equal to the difference between the county rate and the maximum rate as authorized by § 67-6-703 . (ii) A city or town that has adopted a city tax rate is authorized to: (a) Levy a tax on the retail sale of food and food ingredients, as described in § 67-6-228(a) , within the jurisdiction of the city or town at a rate lower than the city tax rate levied for other privileges, goods, and services; or (b) Exempt from the city tax rate the retail sale of food and food ingredients, as described in § 67-6-228(a) , within the city or town. (iii) The incorporated city or town shall furnish a certified copy of the adopted ordinance authorized in subdivision (a)(1)(B)(ii) to the department of revenue. The reduced tax rate or exemption becomes effective on the first calendar day of the month occurring at least sixty (60) days after the department receives the certified copy. The reduced tax rate or exemption applies only to tax periods beginning on or after October 1, 2024.
(A) Any county, by resolution of its county legislative body, or, subject to subdivision (a)(1)(B), an incorporated city or town, by ordinance of its governing body, is authorized to levy a tax on the same privileges subject to this chapter as the chapter may be amended, that are exercised within such county, city or town, to be levied and collected in the same manner and on all such privileges, but not to exceed two and three-fourths percent (2.75%); provided, that the tax levied shall apply only to the first one thousand six hundred dollars ($1,600) on the sale or use of any single article of personal property.
(B) (i) As used in this subdivision (a)(1)(B), "city tax rate" means, with regard to a city or town that is located within a county that has not adopted the maximum rate of two and three-quarters percent (2.75%) as set forth in subdivision (a)(1)(A), a rate adopted by the city or town that is equal to the difference between the county rate and the maximum rate as authorized by § 67-6-703 . (ii) A city or town that has adopted a city tax rate is authorized to: (a) Levy a tax on the retail sale of food and food ingredients, as described in § 67-6-228(a) , within the jurisdiction of the city or town at a rate lower than the city tax rate levied for other privileges, goods, and services; or (b) Exempt from the city tax rate the retail sale of food and food ingredients, as described in § 67-6-228(a) , within the city or town. (iii) The incorporated city or town shall furnish a certified copy of the adopted ordinance authorized in subdivision (a)(1)(B)(ii) to the department of revenue. The reduced tax rate or exemption becomes effective on the first calendar day of the month occurring at least sixty (60) days after the department receives the certified copy. The reduced tax rate or exemption applies only to tax periods beginning on or after October 1, 2024.
(i) As used in this subdivision (a)(1)(B), "city tax rate" means, with regard to a city or town that is located within a county that has not adopted the maximum rate of two and three-quarters percent (2.75%) as set forth in subdivision (a)(1)(A), a rate adopted by the city or town that is equal to the difference between the county rate and the maximum rate as authorized by § 67-6-703 .
(ii) A city or town that has adopted a city tax rate is authorized to: (a) Levy a tax on the retail sale of food and food ingredients, as described in § 67-6-228(a) , within the jurisdiction of the city or town at a rate lower than the city tax rate levied for other privileges, goods, and services; or (b) Exempt from the city tax rate the retail sale of food and food ingredients, as described in § 67-6-228(a) , within the city or town.
(a) Levy a tax on the retail sale of food and food ingredients, as described in § 67-6-228(a) , within the jurisdiction of the city or town at a rate lower than the city tax rate levied for other privileges, goods, and services; or
(b) Exempt from the city tax rate the retail sale of food and food ingredients, as described in § 67-6-228(a) , within the city or town.
(iii) The incorporated city or town shall furnish a certified copy of the adopted ordinance authorized in subdivision (a)(1)(B)(ii) to the department of revenue. The reduced tax rate or exemption becomes effective on the first calendar day of the month occurring at least sixty (60) days after the department receives the certified copy. The reduced tax rate or exemption applies only to tax periods beginning on or after October 1, 2024.
(2) Any five-dollar or seven-dollar and fifty-cent tax limit on the sale or use of any single article of personal property in effect at present may be removed, and, by resolution in the case of counties and by ordinance in the case of municipalities, the tax at the existing rate may, instead, be made to apply to the bases provided in subdivision (a)(1). The resolution or ordinance shall be passed at least twice at two (2) or more consecutive public meetings, not more than one (1) of which may be held on any single day. Notice of the meetings and of the fact that this matter is on the agenda of the meetings shall be published at least once in a newspaper of general circulation throughout the jurisdiction involved not less than seven (7) days before the first of the meetings. If the county or counties in which it is located does not increase the base of the county-wide local sales and use tax pursuant to this subdivision (a)(2), any municipality may by ordinance apply any county tax rate in effect in the municipality to the bases authorized in subdivision (a)(1) for purposes of the sale or use of any single article of personal property within the municipality's corporate limits. The ordinance increasing the base of the county-wide tax within the municipality shall be adopted as required in this subdivision (a)(2).
(3) Once any local sales tax limit has been removed and the tax rate applied to the base provided in subdivision (a)(1), future increases in the base beginning on the dates specified in subdivision (a)(1) shall be automatic and shall not require further action of the local governing body. For any municipality or county which implements a local sales tax for the first time after May 17, 1983, or during the phase-in period provided in subdivision (a)(1), future increases in the base beginning on the dates specified in subdivision (a)(1) shall be automatic and shall not require further action of the local governing body.
(4) For the purpose of this part, persons engaged in the business of selling water shall be considered to be exercising a taxable privilege at the place where the tangible personal property is delivered to the purchaser.
(b) Notwithstanding other provisions of this chapter, with respect to water sold to or used by manufacturers at the state tax rate of one percent (1%) as authorized in § 67-6-206 , the local tax thereon shall be imposed at the rate of one-third of one percent (1/3%) whenever the rate of the local tax does not exceed one percent (1%) and at the rate of one-half of one percent (0.5%) whenever the rate of the local tax exceeds one percent (1%). The maximum local tax on the sale or use of any single article of industrial or farm machinery shall be as provided in subsection (a).
(c) A use tax paid by the lessee of tangible personal property from a lessor which is a tax exempt entity pursuant to an election made under § 67-6-204(b) shall be in lieu of any tax that might otherwise be imposed under this part, and no additional sales or use tax may be imposed under this part on rental payments with respect to which a use tax based on the purchase price of the tangible personal property has been paid by election.
(d) "Single article" means that which is regarded by common understanding as a separate unit exclusive of any accessories, extra parts, etc., and that which is capable of being sold as an independent unit or as a common unit of measure, a regular billing or other obligation. Such independent units sold in sets, lots, suites, etc., at a single price shall not be considered a single article. Parts or accessories for motor vehicles that are installed at the factory and delivered with the unit as original equipment and/or parts or accessories for motor vehicles that are installed by the dealer and/or distributor prior to sale, at the time of the sale, or that are included as part of the sales price of the vehicle shall be treated as a part of the unit. In addition, all necessary parts and equipment installed by a motor vehicle dealer that are essential to the functioning of the motor vehicle or are required to be installed on the motor vehicle prior to sale to the ultimate consumer pursuant to state or federal statutes relating to the lawful use of the motor vehicle shall be treated as a part of the unit. Boat motors, other parts or accessories for boats, freight, and labor, excluding trailers, shall be treated as part of the boat unit in the same manner as parts or accessories for motor vehicles are treated as part of the motor vehicle unit. Parts and accessories and any other additional or incidental items or services that are part of the sale of a manufactured home shall be treated as part of the manufactured home unit in the same manner as parts and accessories for motor vehicles are treated as part of the motor vehicle unit.
(e) Notwithstanding any other provision of this chapter, with respect to sales of tangible personal property to common carriers for use outside this state subject to the reduced rate provided in part 2 of this chapter, the local tax thereon shall be at the rate of one and one-half percent (1.5%). The maximum local tax on the sale or use of any single article of personal property shall be as provided in subsection (a).
(f) (1) Notwithstanding any other provisions of this chapter, local tax with respect to interstate or international telecommunications services, that are subject to state tax shall be imposed at the rate of one and one-half percent (1.5%); provided, that interstate and international telecommunications services to businesses are exempt from local tax. (2) Notwithstanding any other provisions of this chapter, local tax with respect to intrastate telecommunications services and ancillary services that are subject to state tax, shall be imposed at the rate of two and one-half percent (2.5%). (3) Local tax with respect to "prepaid calling services" and "prepaid wireless calling services" that are subject to tax shall be imposed at the rate of tax levied on the sale of tangible personal property at retail by subsection (a) and at the time of the retail sale of prepaid calling service and prepaid wireless calling service. (4) Notwithstanding any other provisions of this chapter, local tax with respect to specified digital products that are subject to state tax shall be imposed at the rate of two and one-half percent (2.5%).
(1) Notwithstanding any other provisions of this chapter, local tax with respect to interstate or international telecommunications services, that are subject to state tax shall be imposed at the rate of one and one-half percent (1.5%); provided, that interstate and international telecommunications services to businesses are exempt from local tax.
(2) Notwithstanding any other provisions of this chapter, local tax with respect to intrastate telecommunications services and ancillary services that are subject to state tax, shall be imposed at the rate of two and one-half percent (2.5%).
(3) Local tax with respect to "prepaid calling services" and "prepaid wireless calling services" that are subject to tax shall be imposed at the rate of tax levied on the sale of tangible personal property at retail by subsection (a) and at the time of the retail sale of prepaid calling service and prepaid wireless calling service.
(4) Notwithstanding any other provisions of this chapter, local tax with respect to specified digital products that are subject to state tax shall be imposed at the rate of two and one-half percent (2.5%).
(g) Notwithstanding any other law to the contrary, sales of tangible personal property upon which a state sales and use tax is levied shall be subject to a local sales and use tax at the rate of two and one quarter percent (2.25%) when obtained from any vending machine or device.
Amended by 2024 Tenn. Acts, ch. 917,s 2, eff. 5/3/2024.
Amended by 2024 Tenn. Acts, ch. 917,s 1, eff. 5/3/2024.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 491, s 2, eff. 10/1/2019.
Acts 1963, ch. 329, § 2; 1968, ch. 488, §§ 1, 4; 1971, ch. 117, § 7; 1971, ch. 148, § 1; 1972, ch. 653, § 2; 1973, ch. 239, § 2; 1973, ch. 340, § 1; 1974, ch. 675, § 2; 1975, ch. 316, § 2; 1976, ch. 466, § 5; 1977, ch. 43, § 1; 1977, ch. 178, § 2; 1978, ch. 592, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; 1979, ch. 308, § 3; 1980, ch. 886, § 2; 1981, ch. 182, § 2; 1982, ch. 585, § 1; 1983, ch. 278, § 1; T.C.A., § 67-3050; Acts 1984 (Ex. Sess.), ch. 8, §§ 5, 9; 1984, ch. 631, § 1; 1984, ch. 721, § 1; 1984, ch. 729, § 1; 1985, ch. 356, §§ 6, 8; 1986, ch. 560, § 2; 1987, ch. 428, § 6; 1988, ch. 684, § 1; 1988, ch. 789, § 2; 1989, ch. 312, § 11; 1990, ch. 661, §§ 1, 2; 1992, ch. 529, § 15; 1992, ch. 913, § 6; 1993, ch. 492, §§ 1-3; 1995, ch. 184, § 1; 1996, ch. 743, § 1; 1997 , ch. 194, § 3; 1999, ch. 413, § 5; 2002, ch. 719, §§ 5, 9; 2003 , ch. 357, §§ 4, 64, 65; 2004, ch. 782, § 13; 2004, ch. 959, §§ 24, 25, 68; 2005, ch. 311, §§ 1 - 3; 2007 , ch. 602, §§ 51, 71, 118, 119, 164; 2008 , ch. 1106, § 21; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2011 , ch. 467, § 5; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
Tenn. Code Ann. § 67-4-1402 — TN Code / Title 67 / Chapter 4 / Section 67-4-1402
Levy of tax authorized - Delinquent notice by publication
Status: in_force

(a) (1) A municipality may levy, modify, or repeal a privilege tax upon the privilege of occupancy in a hotel by ordinance or resolution subject to the restrictions of this part. (2) Except as otherwise provided in subdivision (a)(3), the tax levied by a municipality upon the privilege of occupancy in a hotel must not exceed four percent (4%) of the consideration charged to a transient by the hotel operator. (3) Subject to § 67-4-1414 , a tax upon the privilege of occupancy in a hotel levied or authorized before July 1, 2021 by a municipality that exceeds the limit set in subdivision (a)(2) remains in full force and effect. (b) This section does not void or modify a private act, ordinance, or resolution levying or authorizing the levy of a tax upon the privilege of occupancy in a hotel that existed on or before July 1, 2021, except as provided in § 67-4-1414 . (c) (1) Except as provided in subdivision (c)(5), as a preliminary step toward pursuing any remedy available to the authorized collector by law to collect any taxes due or delinquent under an ordinance imposing a tax on the privilege of occupancy in a hotel, the authorized collector may publish a notice in accordance with subdivision (c)(2) that lists the name of each operator who has failed to collect or remit the tax due or delinquent and the amount of the tax due or delinquent, if: (A) The amount of the tax due or delinquent exceeds ten thousand dollars ($10,000) and has been due or delinquent for one hundred twenty (120) days or more; or (B) The amount of the tax due or delinquent exceeds fifty thousand dollars ($50,000). (2) Any municipality that elects to publish a notice as authorized by subdivision (c)(1) shall cause the notice to be inserted, once a week for two (2) consecutive weeks in the month of January, in a newspaper of general circulation as defined in § 2-1-104 or one (1) or more newspapers published or widely distributed in the municipality; provided, that if no newspaper is published in the municipality, the notice shall be posted on the courthouse door. (3) The cost of publication shall be paid by the municipality. (4) To the extent there is a conflict between this subsection (c) and any ordinance that imposes a tax on the privilege of occupancy in a hotel, this subsection (c) shall govern. The legislative body of any municipality, by ordinance, is authorized to modify the provisions of any ordinance enacted prior to April 14, 2016, that conflict with this subsection (c). (5) An operator's name and amount of tax due or delinquent shall not be listed on any notice published pursuant to subdivision (c)(1) if all or any portion of the tax is at issue in a suit filed by the operator challenging the collection or assessment of the tax. Amended by 2021 Tenn. Acts, ch. 496, s 3, eff. 7/1/2021. Amended by 2017 Tenn. Acts, ch. 291, s 1, eff. 5/4/2017. Amended by 2016 Tenn. Acts, ch. 796, s 2, eff. 4/14/2016. Acts 1988, ch. 982, § 3.
(a) (1) A municipality may levy, modify, or repeal a privilege tax upon the privilege of occupancy in a hotel by ordinance or resolution subject to the restrictions of this part. (2) Except as otherwise provided in subdivision (a)(3), the tax levied by a municipality upon the privilege of occupancy in a hotel must not exceed four percent (4%) of the consideration charged to a transient by the hotel operator. (3) Subject to § 67-4-1414 , a tax upon the privilege of occupancy in a hotel levied or authorized before July 1, 2021 by a municipality that exceeds the limit set in subdivision (a)(2) remains in full force and effect.
(1) A municipality may levy, modify, or repeal a privilege tax upon the privilege of occupancy in a hotel by ordinance or resolution subject to the restrictions of this part.
(2) Except as otherwise provided in subdivision (a)(3), the tax levied by a municipality upon the privilege of occupancy in a hotel must not exceed four percent (4%) of the consideration charged to a transient by the hotel operator.
(3) Subject to § 67-4-1414 , a tax upon the privilege of occupancy in a hotel levied or authorized before July 1, 2021 by a municipality that exceeds the limit set in subdivision (a)(2) remains in full force and effect.
(b) This section does not void or modify a private act, ordinance, or resolution levying or authorizing the levy of a tax upon the privilege of occupancy in a hotel that existed on or before July 1, 2021, except as provided in § 67-4-1414 .
(c) (1) Except as provided in subdivision (c)(5), as a preliminary step toward pursuing any remedy available to the authorized collector by law to collect any taxes due or delinquent under an ordinance imposing a tax on the privilege of occupancy in a hotel, the authorized collector may publish a notice in accordance with subdivision (c)(2) that lists the name of each operator who has failed to collect or remit the tax due or delinquent and the amount of the tax due or delinquent, if: (A) The amount of the tax due or delinquent exceeds ten thousand dollars ($10,000) and has been due or delinquent for one hundred twenty (120) days or more; or (B) The amount of the tax due or delinquent exceeds fifty thousand dollars ($50,000). (2) Any municipality that elects to publish a notice as authorized by subdivision (c)(1) shall cause the notice to be inserted, once a week for two (2) consecutive weeks in the month of January, in a newspaper of general circulation as defined in § 2-1-104 or one (1) or more newspapers published or widely distributed in the municipality; provided, that if no newspaper is published in the municipality, the notice shall be posted on the courthouse door. (3) The cost of publication shall be paid by the municipality. (4) To the extent there is a conflict between this subsection (c) and any ordinance that imposes a tax on the privilege of occupancy in a hotel, this subsection (c) shall govern. The legislative body of any municipality, by ordinance, is authorized to modify the provisions of any ordinance enacted prior to April 14, 2016, that conflict with this subsection (c). (5) An operator's name and amount of tax due or delinquent shall not be listed on any notice published pursuant to subdivision (c)(1) if all or any portion of the tax is at issue in a suit filed by the operator challenging the collection or assessment of the tax.
(1) Except as provided in subdivision (c)(5), as a preliminary step toward pursuing any remedy available to the authorized collector by law to collect any taxes due or delinquent under an ordinance imposing a tax on the privilege of occupancy in a hotel, the authorized collector may publish a notice in accordance with subdivision (c)(2) that lists the name of each operator who has failed to collect or remit the tax due or delinquent and the amount of the tax due or delinquent, if: (A) The amount of the tax due or delinquent exceeds ten thousand dollars ($10,000) and has been due or delinquent for one hundred twenty (120) days or more; or (B) The amount of the tax due or delinquent exceeds fifty thousand dollars ($50,000).
(A) The amount of the tax due or delinquent exceeds ten thousand dollars ($10,000) and has been due or delinquent for one hundred twenty (120) days or more; or
(B) The amount of the tax due or delinquent exceeds fifty thousand dollars ($50,000).
(2) Any municipality that elects to publish a notice as authorized by subdivision (c)(1) shall cause the notice to be inserted, once a week for two (2) consecutive weeks in the month of January, in a newspaper of general circulation as defined in § 2-1-104 or one (1) or more newspapers published or widely distributed in the municipality; provided, that if no newspaper is published in the municipality, the notice shall be posted on the courthouse door.
(3) The cost of publication shall be paid by the municipality.
(4) To the extent there is a conflict between this subsection (c) and any ordinance that imposes a tax on the privilege of occupancy in a hotel, this subsection (c) shall govern. The legislative body of any municipality, by ordinance, is authorized to modify the provisions of any ordinance enacted prior to April 14, 2016, that conflict with this subsection (c).
(5) An operator's name and amount of tax due or delinquent shall not be listed on any notice published pursuant to subdivision (c)(1) if all or any portion of the tax is at issue in a suit filed by the operator challenging the collection or assessment of the tax.
Amended by 2021 Tenn. Acts, ch. 496, s 3, eff. 7/1/2021.
Amended by 2017 Tenn. Acts, ch. 291, s 1, eff. 5/4/2017.
Amended by 2016 Tenn. Acts, ch. 796, s 2, eff. 4/14/2016.
Acts 1988, ch. 982, § 3.
Tenn. Code Ann. § 67-6-222 — TN Code / Title 67 / Chapter 6 / Section 67-6-222
Telecommunications ad valorem tax reduction fund - Discontinuance
Status: in_force

(a) (1) There is created in the state treasury a special fund to be known as the telecommunications ad valorem tax reduction fund, which shall be administered by the comptroller of the treasury. The moneys in the fund shall be used solely and exclusively to pay the expenses incurred by the comptroller of the treasury in administering the fund and implementing subsection (b) and to make the ad valorem tax equity payments authorized by subsection (b). The moneys in the fund shall be invested in the same manner as the moneys in the state general fund. Interest earned on investment of moneys in the fund shall be deposited in and credited to the fund. (2) On or before June 1, 2007, and on or before June 1 of each year thereafter, any moneys in the telecommunications ad valorem tax reduction fund as of March 1 of each year that are in excess of the amount necessary to make the payments pursuant to subsection (b) shall be deposited into the state general fund and allocated pursuant to § 67-6-103(a) . (b) (1) (A) Pursuant to the rules of this subsection (b), every person providing telecommunications services subject to tax under this chapter shall be entitled to an ad valorem tax equity payment in an amount equal to the sum of: (i) Twenty-seven and twenty-seven hundredths percent (27.27%) of the aggregate ad valorem taxes paid to political subdivisions of this state relating to property assessed with a lien date on or after January 1, 2002, with respect to such person's public utility property, as defined in § 67-5-501(8)(B) , which is real property; and (ii) Forty-five and forty-five hundredths percent (45.45%) of the aggregate ad valorem taxes paid to political subdivisions of this state relating to property assessed with a lien date on or after January 1, 2002, with respect to such person's public utility property, as defined in § 67-5-501(9)(B) , that is personal property. (B) The payment allowed by this subsection (b) shall be based on the date that the respective ad valorem taxes are paid, regardless of the date on which such taxes were originally due. (2) On or before May 1, 2007, and on or before May 1 of each year thereafter, every telephone company entitled to a payment under this subsection (b) shall notify the comptroller of the treasury in writing of the amount of such payment and the basis for claiming such payment. (3) On or before June 1, 2007, and on or before June 1 of each year thereafter, the comptroller of the treasury shall make all payments allowed by this subsection (b). If the comptroller of the treasury fails to make such payment within the time prescribed, the telephone company entitled to such payment may file suit against the comptroller of the treasury in chancery court in the appropriate county in this state. (4) The amount of the payments made pursuant to this subsection (b) in any year shall be limited to the amount contained in the telecommunications ad valorem tax reduction fund on March 1 of such year, after deduction for the reasonable administrative expenses incurred by the comptroller of the treasury. To the extent that the amount contained in the telecommunications ad valorem tax reduction fund, after deduction for the comptroller of the treasury's reasonable administrative expenses, does not equal or exceed the total amount of payments allowed by this subsection (b) such payments shall be proportionately reduced by the amount of the shortfall. The comptroller of the treasury shall determine the amount of any reductions pursuant to this subdivision (b)(4). (5) In the event that the ad valorem tax liability of a company is reduced for any year with respect to which such company has received an ad valorem tax equity payment pursuant to this section, thereby entitling such company to a refund of ad valorem taxes, such company shall repay the portion of such ad valorem tax equity payment attributable to such reduction within sixty (60) days of receiving notice of such reduction. All such repayments shall be credited to the ad valorem tax reduction fund. (c) The telecommunications ad valorem tax reduction fund created by this section is discontinued effective June 2, 2017, subject to the following: (1) On or before June 1, 2017, the comptroller of the treasury shall make all payments that are required by subsection (b). Any moneys remaining in the telecommunications ad valorem tax reduction fund as of June 1, 2017, that are in excess of the amount necessary to make the payments must be allocated pursuant to § 67-6-103(a) ; and (2) No person is entitled to any payment under subdivision (c)(1), unless the payment is claimed on or before May 1, 2017. Amended by 2017 Tenn. Acts, ch. 490, s 13, eff. 6/6/2017. Amended by 2013 Tenn. Acts, ch. 61, s 5, eff. 3/26/2013. Acts 2001, ch. 195, §§ 2 - 4; 2002, ch. 714, § 1; 2006, ch. 753, §§ 1 - 4; 2011 , ch. 76, §§ 1-5.
(a) (1) There is created in the state treasury a special fund to be known as the telecommunications ad valorem tax reduction fund, which shall be administered by the comptroller of the treasury. The moneys in the fund shall be used solely and exclusively to pay the expenses incurred by the comptroller of the treasury in administering the fund and implementing subsection (b) and to make the ad valorem tax equity payments authorized by subsection (b). The moneys in the fund shall be invested in the same manner as the moneys in the state general fund. Interest earned on investment of moneys in the fund shall be deposited in and credited to the fund. (2) On or before June 1, 2007, and on or before June 1 of each year thereafter, any moneys in the telecommunications ad valorem tax reduction fund as of March 1 of each year that are in excess of the amount necessary to make the payments pursuant to subsection (b) shall be deposited into the state general fund and allocated pursuant to § 67-6-103(a) .
(1) There is created in the state treasury a special fund to be known as the telecommunications ad valorem tax reduction fund, which shall be administered by the comptroller of the treasury. The moneys in the fund shall be used solely and exclusively to pay the expenses incurred by the comptroller of the treasury in administering the fund and implementing subsection (b) and to make the ad valorem tax equity payments authorized by subsection (b). The moneys in the fund shall be invested in the same manner as the moneys in the state general fund. Interest earned on investment of moneys in the fund shall be deposited in and credited to the fund.
(2) On or before June 1, 2007, and on or before June 1 of each year thereafter, any moneys in the telecommunications ad valorem tax reduction fund as of March 1 of each year that are in excess of the amount necessary to make the payments pursuant to subsection (b) shall be deposited into the state general fund and allocated pursuant to § 67-6-103(a) .
(b) (1) (A) Pursuant to the rules of this subsection (b), every person providing telecommunications services subject to tax under this chapter shall be entitled to an ad valorem tax equity payment in an amount equal to the sum of: (i) Twenty-seven and twenty-seven hundredths percent (27.27%) of the aggregate ad valorem taxes paid to political subdivisions of this state relating to property assessed with a lien date on or after January 1, 2002, with respect to such person's public utility property, as defined in § 67-5-501(8)(B) , which is real property; and (ii) Forty-five and forty-five hundredths percent (45.45%) of the aggregate ad valorem taxes paid to political subdivisions of this state relating to property assessed with a lien date on or after January 1, 2002, with respect to such person's public utility property, as defined in § 67-5-501(9)(B) , that is personal property. (B) The payment allowed by this subsection (b) shall be based on the date that the respective ad valorem taxes are paid, regardless of the date on which such taxes were originally due. (2) On or before May 1, 2007, and on or before May 1 of each year thereafter, every telephone company entitled to a payment under this subsection (b) shall notify the comptroller of the treasury in writing of the amount of such payment and the basis for claiming such payment. (3) On or before June 1, 2007, and on or before June 1 of each year thereafter, the comptroller of the treasury shall make all payments allowed by this subsection (b). If the comptroller of the treasury fails to make such payment within the time prescribed, the telephone company entitled to such payment may file suit against the comptroller of the treasury in chancery court in the appropriate county in this state. (4) The amount of the payments made pursuant to this subsection (b) in any year shall be limited to the amount contained in the telecommunications ad valorem tax reduction fund on March 1 of such year, after deduction for the reasonable administrative expenses incurred by the comptroller of the treasury. To the extent that the amount contained in the telecommunications ad valorem tax reduction fund, after deduction for the comptroller of the treasury's reasonable administrative expenses, does not equal or exceed the total amount of payments allowed by this subsection (b) such payments shall be proportionately reduced by the amount of the shortfall. The comptroller of the treasury shall determine the amount of any reductions pursuant to this subdivision (b)(4). (5) In the event that the ad valorem tax liability of a company is reduced for any year with respect to which such company has received an ad valorem tax equity payment pursuant to this section, thereby entitling such company to a refund of ad valorem taxes, such company shall repay the portion of such ad valorem tax equity payment attributable to such reduction within sixty (60) days of receiving notice of such reduction. All such repayments shall be credited to the ad valorem tax reduction fund.
(1) (A) Pursuant to the rules of this subsection (b), every person providing telecommunications services subject to tax under this chapter shall be entitled to an ad valorem tax equity payment in an amount equal to the sum of: (i) Twenty-seven and twenty-seven hundredths percent (27.27%) of the aggregate ad valorem taxes paid to political subdivisions of this state relating to property assessed with a lien date on or after January 1, 2002, with respect to such person's public utility property, as defined in § 67-5-501(8)(B) , which is real property; and (ii) Forty-five and forty-five hundredths percent (45.45%) of the aggregate ad valorem taxes paid to political subdivisions of this state relating to property assessed with a lien date on or after January 1, 2002, with respect to such person's public utility property, as defined in § 67-5-501(9)(B) , that is personal property. (B) The payment allowed by this subsection (b) shall be based on the date that the respective ad valorem taxes are paid, regardless of the date on which such taxes were originally due.
(A) Pursuant to the rules of this subsection (b), every person providing telecommunications services subject to tax under this chapter shall be entitled to an ad valorem tax equity payment in an amount equal to the sum of: (i) Twenty-seven and twenty-seven hundredths percent (27.27%) of the aggregate ad valorem taxes paid to political subdivisions of this state relating to property assessed with a lien date on or after January 1, 2002, with respect to such person's public utility property, as defined in § 67-5-501(8)(B) , which is real property; and (ii) Forty-five and forty-five hundredths percent (45.45%) of the aggregate ad valorem taxes paid to political subdivisions of this state relating to property assessed with a lien date on or after January 1, 2002, with respect to such person's public utility property, as defined in § 67-5-501(9)(B) , that is personal property.
(i) Twenty-seven and twenty-seven hundredths percent (27.27%) of the aggregate ad valorem taxes paid to political subdivisions of this state relating to property assessed with a lien date on or after January 1, 2002, with respect to such person's public utility property, as defined in § 67-5-501(8)(B) , which is real property; and
(ii) Forty-five and forty-five hundredths percent (45.45%) of the aggregate ad valorem taxes paid to political subdivisions of this state relating to property assessed with a lien date on or after January 1, 2002, with respect to such person's public utility property, as defined in § 67-5-501(9)(B) , that is personal property.
(B) The payment allowed by this subsection (b) shall be based on the date that the respective ad valorem taxes are paid, regardless of the date on which such taxes were originally due.
(2) On or before May 1, 2007, and on or before May 1 of each year thereafter, every telephone company entitled to a payment under this subsection (b) shall notify the comptroller of the treasury in writing of the amount of such payment and the basis for claiming such payment.
(3) On or before June 1, 2007, and on or before June 1 of each year thereafter, the comptroller of the treasury shall make all payments allowed by this subsection (b). If the comptroller of the treasury fails to make such payment within the time prescribed, the telephone company entitled to such payment may file suit against the comptroller of the treasury in chancery court in the appropriate county in this state.
(4) The amount of the payments made pursuant to this subsection (b) in any year shall be limited to the amount contained in the telecommunications ad valorem tax reduction fund on March 1 of such year, after deduction for the reasonable administrative expenses incurred by the comptroller of the treasury. To the extent that the amount contained in the telecommunications ad valorem tax reduction fund, after deduction for the comptroller of the treasury's reasonable administrative expenses, does not equal or exceed the total amount of payments allowed by this subsection (b) such payments shall be proportionately reduced by the amount of the shortfall. The comptroller of the treasury shall determine the amount of any reductions pursuant to this subdivision (b)(4).
(5) In the event that the ad valorem tax liability of a company is reduced for any year with respect to which such company has received an ad valorem tax equity payment pursuant to this section, thereby entitling such company to a refund of ad valorem taxes, such company shall repay the portion of such ad valorem tax equity payment attributable to such reduction within sixty (60) days of receiving notice of such reduction. All such repayments shall be credited to the ad valorem tax reduction fund.
(c) The telecommunications ad valorem tax reduction fund created by this section is discontinued effective June 2, 2017, subject to the following: (1) On or before June 1, 2017, the comptroller of the treasury shall make all payments that are required by subsection (b). Any moneys remaining in the telecommunications ad valorem tax reduction fund as of June 1, 2017, that are in excess of the amount necessary to make the payments must be allocated pursuant to § 67-6-103(a) ; and (2) No person is entitled to any payment under subdivision (c)(1), unless the payment is claimed on or before May 1, 2017.
(1) On or before June 1, 2017, the comptroller of the treasury shall make all payments that are required by subsection (b). Any moneys remaining in the telecommunications ad valorem tax reduction fund as of June 1, 2017, that are in excess of the amount necessary to make the payments must be allocated pursuant to § 67-6-103(a) ; and
(2) No person is entitled to any payment under subdivision (c)(1), unless the payment is claimed on or before May 1, 2017.
Amended by 2017 Tenn. Acts, ch. 490, s 13, eff. 6/6/2017.
Amended by 2013 Tenn. Acts, ch. 61, s 5, eff. 3/26/2013.
Acts 2001, ch. 195, §§ 2 - 4; 2002, ch. 714, § 1; 2006, ch. 753, §§ 1 - 4; 2011 , ch. 76, §§ 1-5.
Tenn. Code Ann. § 67-5-2404 — TN Code / Title 67 / Chapter 5 / Section 67-5-2404
Delivery of delinquent tax list to attorney - Appeals
Status: in_force

(a) (1) After the publication of the notice in § 67-5-2401 , and between the dates of February 1 and April 1, the trustee shall deliver the delinquent lists showing all unpaid property taxes to an attorney chosen by the trustee with the approval of the county mayor. (2) Compensation of the attorney shall be determined in advance through negotiations between the trustee and the attorney, subject to the approval of the county legislative body, but in no event shall such compensation exceed ten percent (10%) of all delinquent property taxes collected. (3) It is the duty of the county trustee and the county mayor to cause the attorney to prepare and file suits in the chancery or circuit court for the collection of all delinquent property taxes, and all arrears of taxes due the state, county and municipality. (4) In order that delinquent and municipal taxes may be collected at the same time as other taxes, it is the duty of the proper municipal officers to furnish the county trustee or the trustee's attorney certified lists of delinquent municipal taxes, unless otherwise provided. (5) This subsection (a) shall not apply to counties with a metropolitan form of government or to counties having the following populations according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300 (b) (1) After the publication of the notice in § 67-5-2401 , and between the dates of February 1 and April 1, the trustee shall deliver the delinquent lists showing all unpaid property taxes to an attorney chosen by the trustee with the approval of the county mayor, and it shall be the duty of the county trustee and the county mayor to cause the attorney to prepare and file suits in the chancery or circuit court for the collection of all delinquent property taxes, and all arrears of taxes due the state, county and municipality; and, so that delinquent and municipal taxes may be collected at the same time as other taxes, it shall be the duty of the proper municipal officers to furnish the county trustee or the trustee's attorney certified lists of delinquent municipal taxes, unless otherwise provided. (2) This subsection (b) shall apply only to counties with a metropolitan form of government and to counties having the following populations according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300 (c) (1) Upon written agreement between the county trustee and the clerk of the court where suit has been filed for collection of delinquent taxes, the county trustee may continue to collect delinquent property taxes, including penalty and interest due, regarding any property included on the delinquent tax list delivered by the county trustee to an attorney for the filing of suits for collection until such property has been sold at a delinquent tax sale if the offices of the court clerk and the county trustee have computer systems that are sufficiently connected so as to enable the county trustee to collect the correct amount of taxes, penalties, and interest due. The county trustee shall pay over to the court clerk the entire amount so collected pursuant to such agreement and the court clerk shall allocate such amount as if the moneys were collected by the court clerk. This subsection (c) shall only apply to any county having a population of not less than one hundred thirty-four thousand seven hundred (134,700) nor more than one hundred thirty-four thousand eight hundred (134,800), according to the 2000 federal census or any subsequent federal census, upon adoption of a resolution by a two-thirds (2/3) vote of the county legislative body authorizing the county trustee to collect delinquent property taxes as provided in this subsection (c). (2) Upon written agreement between the county trustee and the clerk of the court where suit has been filed for collection of delinquent taxes, the county trustee may continue to collect delinquent property taxes, including penalty, interest, fees, and costs on all property included on the delinquent list delivered by the county trustee to the delinquent tax attorneys appointed for the filing of suits until the time such properties are sold in a delinquent tax sale. The county trustee shall pay over or allocate to the court clerk the entire amount so collected pursuant to such agreement and the court clerk, or the county trustee pursuant to such agreement, shall allocate such amount as if the moneys were collected by the court clerk. This subdivision (c)(2) shall apply to any county having over three hundred thousand (300,000) tax parcels, upon adoption of a resolution by a two-thirds (2/3) vote of the county legislative body authorizing the county trustee to collect delinquent taxes as provided in this subdivision (c)(2). (d) If a taxpayer or other adverse party to the tax entity appeals a judgment or other order in an action to collect or enforce a lien for unpaid taxes, or files suit for recovery pursuant to chapter 1, part 9 of this title, or to set aside a tax sale pursuant to § 67-5-2504 , the court may, in its discretion, and upon the tax entity prevailing in such action, award reasonable attorneys' fees in addition to the compensation set forth in this section. Any request for such fees shall be supported by affidavit and such fees shall become additional expenses of the tax suit for the purposes of § 67-5-2410(d) , and shall be secured by the lien in favor of the tax entity as costs accruing on the taxes pursuant to § 67-5-2101(a) . Nothing in this subsection (d) shall be construed as authorizing an award of attorney's fees in favor of a taxpayer or other adverse party to the tax entity. (e) The maximum compensation provisions in this section and §§ 67-5-2410 , 67-5-2501 , and 67-5-2506 shall not be applicable to nor limit fees or expenses authorized by the court to be paid to the delinquent tax attorney pursuant to subsection (d), §§ 67-5-2410(d) , 67-5-2502(c)(2) , 67-5-2701 ( l ), and 67-5-2702(g) or any other law. This subsection (e) is intended to be procedural and remedial in its application and is made applicable retroactively to the extent allowed by law. Amended by 2024 Tenn. Acts, ch. 967,s 30, eff. 5/21/2024. Amended by 2019 Tenn. Acts, ch. 170, s 3, eff. 4/18/2019. Amended by 2015 Tenn. Acts, ch. 93, s 1, eff. 4/10/2015. Amended by 2014 Tenn. Acts, ch. 708, s 1, eff. 4/15/2014. Amended by 2013 Tenn. Acts, ch. 353, s 12, eff. 5/13/2013. Acts 1923, ch. 77, § 6; Shan. Supp., § 913b14; mod. Code 1932, § 1588; Acts 1975, ch. 32, § 1; 1978, ch. 869, §§ 1, 6-8; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 67-2002; Acts 1987, ch. 392, § 1; 2003 , ch. 90, § 2; 2004, ch. 591, § 1.
(a) (1) After the publication of the notice in § 67-5-2401 , and between the dates of February 1 and April 1, the trustee shall deliver the delinquent lists showing all unpaid property taxes to an attorney chosen by the trustee with the approval of the county mayor. (2) Compensation of the attorney shall be determined in advance through negotiations between the trustee and the attorney, subject to the approval of the county legislative body, but in no event shall such compensation exceed ten percent (10%) of all delinquent property taxes collected. (3) It is the duty of the county trustee and the county mayor to cause the attorney to prepare and file suits in the chancery or circuit court for the collection of all delinquent property taxes, and all arrears of taxes due the state, county and municipality. (4) In order that delinquent and municipal taxes may be collected at the same time as other taxes, it is the duty of the proper municipal officers to furnish the county trustee or the trustee's attorney certified lists of delinquent municipal taxes, unless otherwise provided. (5) This subsection (a) shall not apply to counties with a metropolitan form of government or to counties having the following populations according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
(1) After the publication of the notice in § 67-5-2401 , and between the dates of February 1 and April 1, the trustee shall deliver the delinquent lists showing all unpaid property taxes to an attorney chosen by the trustee with the approval of the county mayor.
(2) Compensation of the attorney shall be determined in advance through negotiations between the trustee and the attorney, subject to the approval of the county legislative body, but in no event shall such compensation exceed ten percent (10%) of all delinquent property taxes collected.
(3) It is the duty of the county trustee and the county mayor to cause the attorney to prepare and file suits in the chancery or circuit court for the collection of all delinquent property taxes, and all arrears of taxes due the state, county and municipality.
(4) In order that delinquent and municipal taxes may be collected at the same time as other taxes, it is the duty of the proper municipal officers to furnish the county trustee or the trustee's attorney certified lists of delinquent municipal taxes, unless otherwise provided.
(5) This subsection (a) shall not apply to counties with a metropolitan form of government or to counties having the following populations according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
not less than
nor more than
3,765....................
5,200
6,600....................
6,700
8,100....................
8,200
12,300....................
12,350
12,400....................
12,550
14,700....................
14,800
36,900....................
37,100
56,200....................
56,300
(b) (1) After the publication of the notice in § 67-5-2401 , and between the dates of February 1 and April 1, the trustee shall deliver the delinquent lists showing all unpaid property taxes to an attorney chosen by the trustee with the approval of the county mayor, and it shall be the duty of the county trustee and the county mayor to cause the attorney to prepare and file suits in the chancery or circuit court for the collection of all delinquent property taxes, and all arrears of taxes due the state, county and municipality; and, so that delinquent and municipal taxes may be collected at the same time as other taxes, it shall be the duty of the proper municipal officers to furnish the county trustee or the trustee's attorney certified lists of delinquent municipal taxes, unless otherwise provided. (2) This subsection (b) shall apply only to counties with a metropolitan form of government and to counties having the following populations according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
(1) After the publication of the notice in § 67-5-2401 , and between the dates of February 1 and April 1, the trustee shall deliver the delinquent lists showing all unpaid property taxes to an attorney chosen by the trustee with the approval of the county mayor, and it shall be the duty of the county trustee and the county mayor to cause the attorney to prepare and file suits in the chancery or circuit court for the collection of all delinquent property taxes, and all arrears of taxes due the state, county and municipality; and, so that delinquent and municipal taxes may be collected at the same time as other taxes, it shall be the duty of the proper municipal officers to furnish the county trustee or the trustee's attorney certified lists of delinquent municipal taxes, unless otherwise provided.
(2) This subsection (b) shall apply only to counties with a metropolitan form of government and to counties having the following populations according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
not less than
nor more than
3,765....................
5,200
6,600....................
6,700
8,100....................
8,200
12,300....................
12,350
12,400....................
12,550
14,700....................
14,800
36,900....................
37,100
56,200....................
56,300
(c) (1) Upon written agreement between the county trustee and the clerk of the court where suit has been filed for collection of delinquent taxes, the county trustee may continue to collect delinquent property taxes, including penalty and interest due, regarding any property included on the delinquent tax list delivered by the county trustee to an attorney for the filing of suits for collection until such property has been sold at a delinquent tax sale if the offices of the court clerk and the county trustee have computer systems that are sufficiently connected so as to enable the county trustee to collect the correct amount of taxes, penalties, and interest due. The county trustee shall pay over to the court clerk the entire amount so collected pursuant to such agreement and the court clerk shall allocate such amount as if the moneys were collected by the court clerk. This subsection (c) shall only apply to any county having a population of not less than one hundred thirty-four thousand seven hundred (134,700) nor more than one hundred thirty-four thousand eight hundred (134,800), according to the 2000 federal census or any subsequent federal census, upon adoption of a resolution by a two-thirds (2/3) vote of the county legislative body authorizing the county trustee to collect delinquent property taxes as provided in this subsection (c). (2) Upon written agreement between the county trustee and the clerk of the court where suit has been filed for collection of delinquent taxes, the county trustee may continue to collect delinquent property taxes, including penalty, interest, fees, and costs on all property included on the delinquent list delivered by the county trustee to the delinquent tax attorneys appointed for the filing of suits until the time such properties are sold in a delinquent tax sale. The county trustee shall pay over or allocate to the court clerk the entire amount so collected pursuant to such agreement and the court clerk, or the county trustee pursuant to such agreement, shall allocate such amount as if the moneys were collected by the court clerk. This subdivision (c)(2) shall apply to any county having over three hundred thousand (300,000) tax parcels, upon adoption of a resolution by a two-thirds (2/3) vote of the county legislative body authorizing the county trustee to collect delinquent taxes as provided in this subdivision (c)(2).
(1) Upon written agreement between the county trustee and the clerk of the court where suit has been filed for collection of delinquent taxes, the county trustee may continue to collect delinquent property taxes, including penalty and interest due, regarding any property included on the delinquent tax list delivered by the county trustee to an attorney for the filing of suits for collection until such property has been sold at a delinquent tax sale if the offices of the court clerk and the county trustee have computer systems that are sufficiently connected so as to enable the county trustee to collect the correct amount of taxes, penalties, and interest due. The county trustee shall pay over to the court clerk the entire amount so collected pursuant to such agreement and the court clerk shall allocate such amount as if the moneys were collected by the court clerk. This subsection (c) shall only apply to any county having a population of not less than one hundred thirty-four thousand seven hundred (134,700) nor more than one hundred thirty-four thousand eight hundred (134,800), according to the 2000 federal census or any subsequent federal census, upon adoption of a resolution by a two-thirds (2/3) vote of the county legislative body authorizing the county trustee to collect delinquent property taxes as provided in this subsection (c).
(2) Upon written agreement between the county trustee and the clerk of the court where suit has been filed for collection of delinquent taxes, the county trustee may continue to collect delinquent property taxes, including penalty, interest, fees, and costs on all property included on the delinquent list delivered by the county trustee to the delinquent tax attorneys appointed for the filing of suits until the time such properties are sold in a delinquent tax sale. The county trustee shall pay over or allocate to the court clerk the entire amount so collected pursuant to such agreement and the court clerk, or the county trustee pursuant to such agreement, shall allocate such amount as if the moneys were collected by the court clerk. This subdivision (c)(2) shall apply to any county having over three hundred thousand (300,000) tax parcels, upon adoption of a resolution by a two-thirds (2/3) vote of the county legislative body authorizing the county trustee to collect delinquent taxes as provided in this subdivision (c)(2).
(d) If a taxpayer or other adverse party to the tax entity appeals a judgment or other order in an action to collect or enforce a lien for unpaid taxes, or files suit for recovery pursuant to chapter 1, part 9 of this title, or to set aside a tax sale pursuant to § 67-5-2504 , the court may, in its discretion, and upon the tax entity prevailing in such action, award reasonable attorneys' fees in addition to the compensation set forth in this section. Any request for such fees shall be supported by affidavit and such fees shall become additional expenses of the tax suit for the purposes of § 67-5-2410(d) , and shall be secured by the lien in favor of the tax entity as costs accruing on the taxes pursuant to § 67-5-2101(a) . Nothing in this subsection (d) shall be construed as authorizing an award of attorney's fees in favor of a taxpayer or other adverse party to the tax entity.
(e) The maximum compensation provisions in this section and §§ 67-5-2410 , 67-5-2501 , and 67-5-2506 shall not be applicable to nor limit fees or expenses authorized by the court to be paid to the delinquent tax attorney pursuant to subsection (d), §§ 67-5-2410(d) , 67-5-2502(c)(2) , 67-5-2701 ( l ), and 67-5-2702(g) or any other law. This subsection (e) is intended to be procedural and remedial in its application and is made applicable retroactively to the extent allowed by law.
Amended by 2024 Tenn. Acts, ch. 967,s 30, eff. 5/21/2024.
Amended by 2019 Tenn. Acts, ch. 170, s 3, eff. 4/18/2019.
Amended by 2015 Tenn. Acts, ch. 93, s 1, eff. 4/10/2015.
Amended by 2014 Tenn. Acts, ch. 708, s 1, eff. 4/15/2014.
Amended by 2013 Tenn. Acts, ch. 353, s 12, eff. 5/13/2013.
Acts 1923, ch. 77, § 6; Shan. Supp., § 913b14; mod. Code 1932, § 1588; Acts 1975, ch. 32, § 1; 1978, ch. 869, §§ 1, 6-8; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 67-2002; Acts 1987, ch. 392, § 1; 2003 , ch. 90, § 2; 2004, ch. 591, § 1.
Tenn. Code Ann. § 67-3-618 — TN Code / Title 67 / Chapter 3 / Section 67-3-618
License denial and revocation
Status: in_force

(a) Before denying an application for a license, the commissioner shall grant the applicant a notice of the proposed denial, including the reasons for such decision. After having the opportunity to cure any defects in the application, an applicant who does not agree with the commissioner's decision may file with the commissioner at Nashville a written claim requesting a hearing. The hearing shall be held under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. The request shall be made within ten (10) days following date of the commissioner's action. (b) The commissioner may suspend or revoke a license for failure to comply with this chapter after at least ten (10) days, notice to the licensee and after a hearing, if requested by the licensee, pursuant to the Uniform Administrative Procedures Act. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1718.
(a) Before denying an application for a license, the commissioner shall grant the applicant a notice of the proposed denial, including the reasons for such decision. After having the opportunity to cure any defects in the application, an applicant who does not agree with the commissioner's decision may file with the commissioner at Nashville a written claim requesting a hearing. The hearing shall be held under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. The request shall be made within ten (10) days following date of the commissioner's action.
(b) The commissioner may suspend or revoke a license for failure to comply with this chapter after at least ten (10) days, notice to the licensee and after a hearing, if requested by the licensee, pursuant to the Uniform Administrative Procedures Act.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1718.
Tenn. Code Ann. § 67-5-2410 — TN Code / Title 67 / Chapter 5 / Section 67-5-2410
Penalties, fees and costs - Duties of clerk
Status: in_force

(a) (1) (A) Upon the filing of suits to enforce the tax lien against real or personal property, an additional penalty of ten percent (10%) upon all delinquent taxes shall accrue and the penalty is imposed upon the amount due from any defendant to the state, county or municipality, which penalty shall be devoted to the expense of prosecuting the suits. Such penalty shall be computed on the base amount of delinquent taxes, not including accrued interest or penalties. (B) Notwithstanding subdivision (a)(1)(A), upon the filing of suits to enforce the tax lien, a municipal or county legislative body in any county having a population of not less than three hundred eighty-two thousand (382,000) nor more than three hundred eighty-two thousand one hundred (382,100), according to the 2000 federal census or any subsequent federal census, may impose the additional penalty at a rate of twenty percent (20%) upon all delinquent property taxes that shall accrue, and the penalty is imposed upon the amount due from any defendant to the state, county, or municipality, which penalty shall be devoted to the expense of prosecuting the suits. The twenty percent (20%) rate may only be imposed upon adoption of a resolution by a two-thirds (2/3) vote of the municipal legislative body or the county legislative body imposing the rate for those purposes described in this section. (2) Subdivision (a)(1) shall not apply to counties with a metropolitan form of government or to counties having the following populations, according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300 (b) (1) Upon the filing of suits to enforce the tax lien against real or personal property, an additional penalty of ten percent (10%) upon all delinquent taxes shall accrue and the penalty is imposed upon the amount due from any defendant to the state, county or municipality, which penalty shall be devoted to the expense of prosecuting these suits and shall be allowed to the attorney filing the suits as compensation for the attorney's services. Such penalty shall be computed on the base amount of delinquent taxes, not including accrued interest or penalties. (2) Subdivision (b)(1) shall apply only to counties with a metropolitan form of government and to counties having the following populations, according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300 (c) (1) The sheriff shall receive, as costs to be taxed against each delinquent, seven dollars and fifty cents ($7.50) for serving all original processes and the statutory fees for all other services performed by the sheriff, and the clerks of the courts shall receive the statutory fees provided in § 8-21-401 . (2) No litigation tax shall be imposed. (3) If necessary to the prompt dispatch of suits for the collection of delinquent taxes, the court may order paid out of delinquent tax money on hand all reasonable expenses of prosecuting these suits in addition to that otherwise provided by law. (d) Additional expenses ordered by the court such as, but not limited to, title examination fees, extra publications, survey fees, environmental assessments and other necessary costs, shall be set by the court and shall be considered as court costs of the tax suit. (e) Clerks shall not be required to prepare petitions, complaints, summonses, notices or orders for the prosecution of tax enforcement suits. Amended by 2024 Tenn. Acts, ch. 967,s 31, eff. 5/21/2024. Amended by 2016 Tenn. Acts, ch. 617, s 1, eff. 3/22/2016. Acts 1923, ch. 77, § 7; Shan. Supp., § 913b16; Code 1932, § 1590; Acts 1935, ch. 114, § 1; C. Supp. 1950, § 1590; Acts 1957, ch. 60, § 1; 1972, ch. 503, § 1; 1972, ch. 812, § 1; 1973, ch. 296, § 2; 1978, ch. 869, §§ 3, 6-8; 1982, ch. 695, § 1; T.C.A. (orig. ed.), § 67-2008; Acts 1987, ch. 346, § 14; 1987, ch. 392, § 2; 1996, ch. 787, § 6; 2002, ch. 684, § 1; 2005, ch. 429, § 15.
(a) (1) (A) Upon the filing of suits to enforce the tax lien against real or personal property, an additional penalty of ten percent (10%) upon all delinquent taxes shall accrue and the penalty is imposed upon the amount due from any defendant to the state, county or municipality, which penalty shall be devoted to the expense of prosecuting the suits. Such penalty shall be computed on the base amount of delinquent taxes, not including accrued interest or penalties. (B) Notwithstanding subdivision (a)(1)(A), upon the filing of suits to enforce the tax lien, a municipal or county legislative body in any county having a population of not less than three hundred eighty-two thousand (382,000) nor more than three hundred eighty-two thousand one hundred (382,100), according to the 2000 federal census or any subsequent federal census, may impose the additional penalty at a rate of twenty percent (20%) upon all delinquent property taxes that shall accrue, and the penalty is imposed upon the amount due from any defendant to the state, county, or municipality, which penalty shall be devoted to the expense of prosecuting the suits. The twenty percent (20%) rate may only be imposed upon adoption of a resolution by a two-thirds (2/3) vote of the municipal legislative body or the county legislative body imposing the rate for those purposes described in this section. (2) Subdivision (a)(1) shall not apply to counties with a metropolitan form of government or to counties having the following populations, according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
(1) (A) Upon the filing of suits to enforce the tax lien against real or personal property, an additional penalty of ten percent (10%) upon all delinquent taxes shall accrue and the penalty is imposed upon the amount due from any defendant to the state, county or municipality, which penalty shall be devoted to the expense of prosecuting the suits. Such penalty shall be computed on the base amount of delinquent taxes, not including accrued interest or penalties. (B) Notwithstanding subdivision (a)(1)(A), upon the filing of suits to enforce the tax lien, a municipal or county legislative body in any county having a population of not less than three hundred eighty-two thousand (382,000) nor more than three hundred eighty-two thousand one hundred (382,100), according to the 2000 federal census or any subsequent federal census, may impose the additional penalty at a rate of twenty percent (20%) upon all delinquent property taxes that shall accrue, and the penalty is imposed upon the amount due from any defendant to the state, county, or municipality, which penalty shall be devoted to the expense of prosecuting the suits. The twenty percent (20%) rate may only be imposed upon adoption of a resolution by a two-thirds (2/3) vote of the municipal legislative body or the county legislative body imposing the rate for those purposes described in this section.
(A) Upon the filing of suits to enforce the tax lien against real or personal property, an additional penalty of ten percent (10%) upon all delinquent taxes shall accrue and the penalty is imposed upon the amount due from any defendant to the state, county or municipality, which penalty shall be devoted to the expense of prosecuting the suits. Such penalty shall be computed on the base amount of delinquent taxes, not including accrued interest or penalties.
(B) Notwithstanding subdivision (a)(1)(A), upon the filing of suits to enforce the tax lien, a municipal or county legislative body in any county having a population of not less than three hundred eighty-two thousand (382,000) nor more than three hundred eighty-two thousand one hundred (382,100), according to the 2000 federal census or any subsequent federal census, may impose the additional penalty at a rate of twenty percent (20%) upon all delinquent property taxes that shall accrue, and the penalty is imposed upon the amount due from any defendant to the state, county, or municipality, which penalty shall be devoted to the expense of prosecuting the suits. The twenty percent (20%) rate may only be imposed upon adoption of a resolution by a two-thirds (2/3) vote of the municipal legislative body or the county legislative body imposing the rate for those purposes described in this section.
(2) Subdivision (a)(1) shall not apply to counties with a metropolitan form of government or to counties having the following populations, according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
not less than
nor more than
3,765....................
5,200
6,600....................
6,700
8,100....................
8,200
12,300....................
12,350
12,400....................
12,550
14,700....................
14,800
36,900....................
37,100
56,200....................
56,300
(b) (1) Upon the filing of suits to enforce the tax lien against real or personal property, an additional penalty of ten percent (10%) upon all delinquent taxes shall accrue and the penalty is imposed upon the amount due from any defendant to the state, county or municipality, which penalty shall be devoted to the expense of prosecuting these suits and shall be allowed to the attorney filing the suits as compensation for the attorney's services. Such penalty shall be computed on the base amount of delinquent taxes, not including accrued interest or penalties. (2) Subdivision (b)(1) shall apply only to counties with a metropolitan form of government and to counties having the following populations, according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
(1) Upon the filing of suits to enforce the tax lien against real or personal property, an additional penalty of ten percent (10%) upon all delinquent taxes shall accrue and the penalty is imposed upon the amount due from any defendant to the state, county or municipality, which penalty shall be devoted to the expense of prosecuting these suits and shall be allowed to the attorney filing the suits as compensation for the attorney's services. Such penalty shall be computed on the base amount of delinquent taxes, not including accrued interest or penalties.
(2) Subdivision (b)(1) shall apply only to counties with a metropolitan form of government and to counties having the following populations, according to the 1970 federal census or any subsequent federal census: not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
not less than nor more than 3,765.................... 5,200 6,600.................... 6,700 8,100.................... 8,200 12,300.................... 12,350 12,400.................... 12,550 14,700.................... 14,800 36,900.................... 37,100 56,200.................... 56,300
not less than
nor more than
3,765....................
5,200
6,600....................
6,700
8,100....................
8,200
12,300....................
12,350
12,400....................
12,550
14,700....................
14,800
36,900....................
37,100
56,200....................
56,300
(c) (1) The sheriff shall receive, as costs to be taxed against each delinquent, seven dollars and fifty cents ($7.50) for serving all original processes and the statutory fees for all other services performed by the sheriff, and the clerks of the courts shall receive the statutory fees provided in § 8-21-401 . (2) No litigation tax shall be imposed. (3) If necessary to the prompt dispatch of suits for the collection of delinquent taxes, the court may order paid out of delinquent tax money on hand all reasonable expenses of prosecuting these suits in addition to that otherwise provided by law.
(1) The sheriff shall receive, as costs to be taxed against each delinquent, seven dollars and fifty cents ($7.50) for serving all original processes and the statutory fees for all other services performed by the sheriff, and the clerks of the courts shall receive the statutory fees provided in § 8-21-401 .
(2) No litigation tax shall be imposed.
(3) If necessary to the prompt dispatch of suits for the collection of delinquent taxes, the court may order paid out of delinquent tax money on hand all reasonable expenses of prosecuting these suits in addition to that otherwise provided by law.
(d) Additional expenses ordered by the court such as, but not limited to, title examination fees, extra publications, survey fees, environmental assessments and other necessary costs, shall be set by the court and shall be considered as court costs of the tax suit.
(e) Clerks shall not be required to prepare petitions, complaints, summonses, notices or orders for the prosecution of tax enforcement suits.
Amended by 2024 Tenn. Acts, ch. 967,s 31, eff. 5/21/2024.
Amended by 2016 Tenn. Acts, ch. 617, s 1, eff. 3/22/2016.
Acts 1923, ch. 77, § 7; Shan. Supp., § 913b16; Code 1932, § 1590; Acts 1935, ch. 114, § 1; C. Supp. 1950, § 1590; Acts 1957, ch. 60, § 1; 1972, ch. 503, § 1; 1972, ch. 812, § 1; 1973, ch. 296, § 2; 1978, ch. 869, §§ 3, 6-8; 1982, ch. 695, § 1; T.C.A. (orig. ed.), § 67-2008; Acts 1987, ch. 346, § 14; 1987, ch. 392, § 2; 1996, ch. 787, § 6; 2002, ch. 684, § 1; 2005, ch. 429, § 15.
Tenn. Code Ann. § 67-5-1004 — TN Code / Title 67 / Chapter 5 / Section 67-5-1004
Definitions
Status: in_force

As used in §§ 11-14-201 , 11-15-107 , 11-15-108 , and this part, unless the context otherwise requires: (1) (A) "Agricultural land" means land that meets the minimum size requirements specified in subdivision (1)(B) and that either: (i) Constitutes a farm unit engaged in the production or growing of agricultural products; or (ii) Has been farmed by the owner or the owner's parent or spouse for at least twenty-five (25) years and is used as the residence of the owner and not used for any purpose inconsistent with an agricultural use; (B) To be eligible as agricultural land, property must meet one (1) of the following minimum size requirements by consisting of: (i) A single tract of at least fifteen (15) acres, including woodlands and wastelands; (ii) Two (2) noncontiguous tracts within the same county, including woodlands and wastelands, one (1) of which is at least fifteen (15) acres and the other being at least ten (10) acres and together constituting a farm unit; or (iii) Two (2) noncontiguous tracts within the same county totaling at least fifteen (15) acres, including woodlands and wastelands, that are separated only by a road, body of water, or public or private easement and together constituting a farm unit; (2) "Commissioner" means the commissioner of agriculture or the commissioner's designee; (3) (A) "Forest land" means land constituting a forest unit engaged in the growing of trees under a sound program of sustained yield management that has tree growth in such quantity and quality and is so managed as to constitute a forest; (B) To be eligible as forest land, property must meet one (1) of the following minimum size requirements by consisting of: (i) A single tract of at least fifteen (15) acres; or (ii) Two (2) noncontiguous tracts within the same county totaling at least fifteen (15) acres that are separated only by a road, body of water, or public or private easement and together constitute a forest unit; (4) "Gross agricultural income" means total income, exclusive of adjustments or deductions, derived from the production or growing of crops, plants, animals, aquaculture products, nursery, or floral products, including income from the rental of property for such purposes and income from federal set aside and related agricultural management programs; (5) "Local government advisory committee," "Tennessee local government advisory committee," or "Tennessee local government planning advisory committee" means the local government planning advisory committee created by § 4-3-727 ; (6) "Open space easement" means a perpetual right in land of less than fee simple that: (A) Obligates the grantor and the grantor's heirs and assigns to certain restrictions constituted to maintain and enhance the existing open or natural character of the land; (B) Is restricted to the area defined in the easement deed; and (C) Grants no right of physical access to the public, except as provided for in the easement; (7) "Open space land" means any area of land other than agricultural and forest land, of not less than three (3) acres, characterized principally by open or natural condition, and whose preservation would tend to provide the public with one (1) or more of the benefits enumerated in § 67-5-1002 , and that is not currently in agricultural land or forest land use. "Open space land" includes greenbelt lands or lands primarily devoted to recreational use; (8) "Owner" means the person holding title to the land; (9) "Person" means any individual, partnership, corporation, organization, association, or other legal entity; (10) "Planning commission" means a commission created under § 13-3-101 or § 13-4-101 ; (11) "Present use value" means the value of land based on its current use as either agricultural, forest, or open space land and assuming that there is no possibility of the land being used for another purpose; (12) "Rollback taxes" means the amount of back tax differential payable under § 67-5-1008 ; and (13) "State forester" means the director of the division of forestry. Amended by 2022 Tenn. Acts, ch. 658, s 1, eff. 3/15/2022. Amended by 2019 Tenn. Acts, ch. 436, s 1, eff. 1/1/2020. Amended by 2017 Tenn. Acts, ch. 297, s 2, eff. 5/5/2017. Acts 1976, ch. 782, § 4; 1977, ch. 256, § 1; 1978, ch. 613, §§ 1, 2; T.C.A., § 67-653; Acts 1984, ch. 685, § 3; 1992, ch. 661, §§ 2-5; 1992, ch. 693, § 18; 1998, ch. 1066, § 8; 1999, ch. 141, § 1; 2002, ch. 632, § 1.
As used in §§ 11-14-201 , 11-15-107 , 11-15-108 , and this part, unless the context otherwise requires:
(1) (A) "Agricultural land" means land that meets the minimum size requirements specified in subdivision (1)(B) and that either: (i) Constitutes a farm unit engaged in the production or growing of agricultural products; or (ii) Has been farmed by the owner or the owner's parent or spouse for at least twenty-five (25) years and is used as the residence of the owner and not used for any purpose inconsistent with an agricultural use; (B) To be eligible as agricultural land, property must meet one (1) of the following minimum size requirements by consisting of: (i) A single tract of at least fifteen (15) acres, including woodlands and wastelands; (ii) Two (2) noncontiguous tracts within the same county, including woodlands and wastelands, one (1) of which is at least fifteen (15) acres and the other being at least ten (10) acres and together constituting a farm unit; or (iii) Two (2) noncontiguous tracts within the same county totaling at least fifteen (15) acres, including woodlands and wastelands, that are separated only by a road, body of water, or public or private easement and together constituting a farm unit;
(A) "Agricultural land" means land that meets the minimum size requirements specified in subdivision (1)(B) and that either: (i) Constitutes a farm unit engaged in the production or growing of agricultural products; or (ii) Has been farmed by the owner or the owner's parent or spouse for at least twenty-five (25) years and is used as the residence of the owner and not used for any purpose inconsistent with an agricultural use;
(i) Constitutes a farm unit engaged in the production or growing of agricultural products; or
(ii) Has been farmed by the owner or the owner's parent or spouse for at least twenty-five (25) years and is used as the residence of the owner and not used for any purpose inconsistent with an agricultural use;
(B) To be eligible as agricultural land, property must meet one (1) of the following minimum size requirements by consisting of: (i) A single tract of at least fifteen (15) acres, including woodlands and wastelands; (ii) Two (2) noncontiguous tracts within the same county, including woodlands and wastelands, one (1) of which is at least fifteen (15) acres and the other being at least ten (10) acres and together constituting a farm unit; or (iii) Two (2) noncontiguous tracts within the same county totaling at least fifteen (15) acres, including woodlands and wastelands, that are separated only by a road, body of water, or public or private easement and together constituting a farm unit;
(i) A single tract of at least fifteen (15) acres, including woodlands and wastelands;
(ii) Two (2) noncontiguous tracts within the same county, including woodlands and wastelands, one (1) of which is at least fifteen (15) acres and the other being at least ten (10) acres and together constituting a farm unit; or
(iii) Two (2) noncontiguous tracts within the same county totaling at least fifteen (15) acres, including woodlands and wastelands, that are separated only by a road, body of water, or public or private easement and together constituting a farm unit;
(2) "Commissioner" means the commissioner of agriculture or the commissioner's designee;
(3) (A) "Forest land" means land constituting a forest unit engaged in the growing of trees under a sound program of sustained yield management that has tree growth in such quantity and quality and is so managed as to constitute a forest; (B) To be eligible as forest land, property must meet one (1) of the following minimum size requirements by consisting of: (i) A single tract of at least fifteen (15) acres; or (ii) Two (2) noncontiguous tracts within the same county totaling at least fifteen (15) acres that are separated only by a road, body of water, or public or private easement and together constitute a forest unit;
(A) "Forest land" means land constituting a forest unit engaged in the growing of trees under a sound program of sustained yield management that has tree growth in such quantity and quality and is so managed as to constitute a forest;
(B) To be eligible as forest land, property must meet one (1) of the following minimum size requirements by consisting of: (i) A single tract of at least fifteen (15) acres; or (ii) Two (2) noncontiguous tracts within the same county totaling at least fifteen (15) acres that are separated only by a road, body of water, or public or private easement and together constitute a forest unit;
(i) A single tract of at least fifteen (15) acres; or
(ii) Two (2) noncontiguous tracts within the same county totaling at least fifteen (15) acres that are separated only by a road, body of water, or public or private easement and together constitute a forest unit;
(4) "Gross agricultural income" means total income, exclusive of adjustments or deductions, derived from the production or growing of crops, plants, animals, aquaculture products, nursery, or floral products, including income from the rental of property for such purposes and income from federal set aside and related agricultural management programs;
(5) "Local government advisory committee," "Tennessee local government advisory committee," or "Tennessee local government planning advisory committee" means the local government planning advisory committee created by § 4-3-727 ;
(6) "Open space easement" means a perpetual right in land of less than fee simple that: (A) Obligates the grantor and the grantor's heirs and assigns to certain restrictions constituted to maintain and enhance the existing open or natural character of the land; (B) Is restricted to the area defined in the easement deed; and (C) Grants no right of physical access to the public, except as provided for in the easement;
(A) Obligates the grantor and the grantor's heirs and assigns to certain restrictions constituted to maintain and enhance the existing open or natural character of the land;
(B) Is restricted to the area defined in the easement deed; and
(C) Grants no right of physical access to the public, except as provided for in the easement;
(7) "Open space land" means any area of land other than agricultural and forest land, of not less than three (3) acres, characterized principally by open or natural condition, and whose preservation would tend to provide the public with one (1) or more of the benefits enumerated in § 67-5-1002 , and that is not currently in agricultural land or forest land use. "Open space land" includes greenbelt lands or lands primarily devoted to recreational use;
(8) "Owner" means the person holding title to the land;
(9) "Person" means any individual, partnership, corporation, organization, association, or other legal entity;
(10) "Planning commission" means a commission created under § 13-3-101 or § 13-4-101 ;
(11) "Present use value" means the value of land based on its current use as either agricultural, forest, or open space land and assuming that there is no possibility of the land being used for another purpose;
(12) "Rollback taxes" means the amount of back tax differential payable under § 67-5-1008 ; and
(13) "State forester" means the director of the division of forestry.
Amended by 2022 Tenn. Acts, ch. 658, s 1, eff. 3/15/2022.
Amended by 2019 Tenn. Acts, ch. 436, s 1, eff. 1/1/2020.
Amended by 2017 Tenn. Acts, ch. 297, s 2, eff. 5/5/2017.
Acts 1976, ch. 782, § 4; 1977, ch. 256, § 1; 1978, ch. 613, §§ 1, 2; T.C.A., § 67-653; Acts 1984, ch. 685, § 3; 1992, ch. 661, §§ 2-5; 1992, ch. 693, § 18; 1998, ch. 1066, § 8; 1999, ch. 141, § 1; 2002, ch. 632, § 1.
Tenn. Code Ann. § 67-5-602 — TN Code / Title 67 / Chapter 5 / Section 67-5-602
Assessment guided by manuals - Factors for consideration
Status: in_force

(a) Except as provided in § 67-5-601(c) , in determining the value of all property of every kind, the assessor shall be guided by, and follow the instructions of, the appropriate assessment manuals issued by the division of property assessments and approved by the state board of equalization. In the preparation of the manual, the division of property assessments and the state board of equalization shall consult with the United States forest service and the state forester in establishing the guidelines to be used in determining the value of forestland. (b) For determining the value of real property, such manuals shall provide for consideration of the following factors: (1) Location; (2) Current use; (3) Whether income bearing or non-income bearing; (4) Zoning restrictions on use; (5) Legal restrictions on use; (6) Availability of water, electricity, gas, sewers, street lighting, and other municipal services; (7) Inundated wetlands; (8) Natural productivity of the soil, except that the value of growing crops shall not be added to the value of the land. As used in this subdivision (b)(8), "crops" includes trees; and (9) All other factors and evidence of value generally recognized by appraisers as bearing on the sound, intrinsic and immediate economic value at the time of assessment. (c) (1) For determining the value of industrial, commercial, farm machinery and other personal property, such manuals shall provide for consideration of the following factors: (A) Current use; (B) Depreciated value; (C) Actual value after allowance for obsolescence; and (D) All other factors and evidence of value generally recognized by appraisers as bearing on the sound, intrinsic and immediate economic value at the time of assessment. (2) Notwithstanding the foregoing, all farm personal property and also all household and kitchen furniture, tableware, musical instruments, wearing apparel, private passenger motor vehicles, jewelry and other personal property of similar character used in the taxpayer's own household, together with all intangible property, including bank accounts, of the taxpayer, may be assumed prima facie by the assessor of property to be of a value not in excess of seven thousand five hundred dollars ($7,500) per individual and fifteen thousand dollars ($15,000) for jointly owned property held by husband and wife in the absence of any tax return or schedule to the contrary. Acts 1973, ch. 226, § 6; 1974, ch. 771, § 8; 1976, ch. 782, § 13; 1977, ch. 262, § 1; T.C.A., § 67-606; Acts 1987, ch. 430, § 1; 1988, ch. 831, § 1; 1995, ch. 362, § 1.
(a) Except as provided in § 67-5-601(c) , in determining the value of all property of every kind, the assessor shall be guided by, and follow the instructions of, the appropriate assessment manuals issued by the division of property assessments and approved by the state board of equalization. In the preparation of the manual, the division of property assessments and the state board of equalization shall consult with the United States forest service and the state forester in establishing the guidelines to be used in determining the value of forestland.
(b) For determining the value of real property, such manuals shall provide for consideration of the following factors: (1) Location; (2) Current use; (3) Whether income bearing or non-income bearing; (4) Zoning restrictions on use; (5) Legal restrictions on use; (6) Availability of water, electricity, gas, sewers, street lighting, and other municipal services; (7) Inundated wetlands; (8) Natural productivity of the soil, except that the value of growing crops shall not be added to the value of the land. As used in this subdivision (b)(8), "crops" includes trees; and (9) All other factors and evidence of value generally recognized by appraisers as bearing on the sound, intrinsic and immediate economic value at the time of assessment.
(1) Location;
(2) Current use;
(3) Whether income bearing or non-income bearing;
(4) Zoning restrictions on use;
(5) Legal restrictions on use;
(6) Availability of water, electricity, gas, sewers, street lighting, and other municipal services;
(7) Inundated wetlands;
(8) Natural productivity of the soil, except that the value of growing crops shall not be added to the value of the land. As used in this subdivision (b)(8), "crops" includes trees; and
(9) All other factors and evidence of value generally recognized by appraisers as bearing on the sound, intrinsic and immediate economic value at the time of assessment.
(c) (1) For determining the value of industrial, commercial, farm machinery and other personal property, such manuals shall provide for consideration of the following factors: (A) Current use; (B) Depreciated value; (C) Actual value after allowance for obsolescence; and (D) All other factors and evidence of value generally recognized by appraisers as bearing on the sound, intrinsic and immediate economic value at the time of assessment. (2) Notwithstanding the foregoing, all farm personal property and also all household and kitchen furniture, tableware, musical instruments, wearing apparel, private passenger motor vehicles, jewelry and other personal property of similar character used in the taxpayer's own household, together with all intangible property, including bank accounts, of the taxpayer, may be assumed prima facie by the assessor of property to be of a value not in excess of seven thousand five hundred dollars ($7,500) per individual and fifteen thousand dollars ($15,000) for jointly owned property held by husband and wife in the absence of any tax return or schedule to the contrary.
(1) For determining the value of industrial, commercial, farm machinery and other personal property, such manuals shall provide for consideration of the following factors: (A) Current use; (B) Depreciated value; (C) Actual value after allowance for obsolescence; and (D) All other factors and evidence of value generally recognized by appraisers as bearing on the sound, intrinsic and immediate economic value at the time of assessment.
(A) Current use;
(B) Depreciated value;
(C) Actual value after allowance for obsolescence; and
(D) All other factors and evidence of value generally recognized by appraisers as bearing on the sound, intrinsic and immediate economic value at the time of assessment.
(2) Notwithstanding the foregoing, all farm personal property and also all household and kitchen furniture, tableware, musical instruments, wearing apparel, private passenger motor vehicles, jewelry and other personal property of similar character used in the taxpayer's own household, together with all intangible property, including bank accounts, of the taxpayer, may be assumed prima facie by the assessor of property to be of a value not in excess of seven thousand five hundred dollars ($7,500) per individual and fifteen thousand dollars ($15,000) for jointly owned property held by husband and wife in the absence of any tax return or schedule to the contrary.
Acts 1973, ch. 226, § 6; 1974, ch. 771, § 8; 1976, ch. 782, § 13; 1977, ch. 262, § 1; T.C.A., § 67-606; Acts 1987, ch. 430, § 1; 1988, ch. 831, § 1; 1995, ch. 362, § 1.
Tenn. Code Ann. § 67-5-1606 — TN Code / Title 67 / Chapter 5 / Section 67-5-1606
Annual overall ratio of appraisal - Ratios for classifications - Public utility properties and operating properties of modern market telecommunications providers
Status: in_force

(a) Based upon the appraisal ratio studies and other pertinent information, the state board of equalization shall annually determine the overall ratio of appraisal for property in each county of the state. (b) In addition, the board may also determine ratios for the respective classifications of property for each county. (c) The state board of equalization shall each year certify to the comptroller of the treasury appraisal levels, as are determined by the board for each county, to be used by the office of state assessed properties for purposes of computing the assessments of public utility properties and operating properties of modern market telecommunications providers. Amended by 2019 Tenn. Acts, ch. 10,s 1, eff. 3/13/2019. Amended by 2017 Tenn. Acts, ch. 490,s 9, eff. 6/6/2017. Acts 1980, ch. 827, § 2; 1983, ch. 235, § 2; T.C.A., § 67-685; Acts 1995, ch. 305, § 129.
(a) Based upon the appraisal ratio studies and other pertinent information, the state board of equalization shall annually determine the overall ratio of appraisal for property in each county of the state.
(b) In addition, the board may also determine ratios for the respective classifications of property for each county.
(c) The state board of equalization shall each year certify to the comptroller of the treasury appraisal levels, as are determined by the board for each county, to be used by the office of state assessed properties for purposes of computing the assessments of public utility properties and operating properties of modern market telecommunications providers.
Amended by 2019 Tenn. Acts, ch. 10,s 1, eff. 3/13/2019.
Amended by 2017 Tenn. Acts, ch. 490,s 9, eff. 6/6/2017.
Acts 1980, ch. 827, § 2; 1983, ch. 235, § 2; T.C.A., § 67-685; Acts 1995, ch. 305, § 129.
Tenn. Code Ann. § 67-5-701 — TN Code / Title 67 / Chapter 5 / Section 67-5-701
Administrative provisions - Appropriations
Status: in_force

(a) The state board of equalization, through the division of property assessments, shall be charged with the implementation of §§ 67-5-702 - 67-5-704, and shall promulgate all necessary rules, regulations and procedures for their implementation. (b) "Taxpayer" includes any owner of a mobile home whose mobile home is located on land owned by a taxpayer other than the owner of the mobile home. In the event a mobile home owned by a taxpayer is located on land owned by another individual, the assessor of property shall be required to certify to the division of property assessments the assessed value of such mobile home in order that the amount of taxes to be reimbursed to such taxpayer can be computed. (c) Property tax relief as provided in this part is obtainable by application submitted to the collecting official using a form approved by the state board of equalization. The collecting official shall make a preliminary determination of eligibility and forward the application to the state for final approval. The collecting official may allow the applicant a credit for the projected amount of property tax relief if the applicant appears from the application to be eligible and submits the balance of property taxes due at the time the credit is given. The collecting official may present evidence of the credit in an approved form to the director of the division of property assessments, who shall thereupon authorize payment to the tax jurisdiction of the amount for which the applicant was credited in taxes. If later processing of the application indicates the applicant was ineligible or the credit was otherwise issued in error, the state shall notify the applicant and the collecting official and may recover the erroneous payment from the tax jurisdiction. The amount represented by the erroneous payment shall thereupon become due and payable by the applicant as property taxes, but the taxes shall not accrue delinquency penalty or interest until sixty (60) days from the date of notification to the applicant. (d) (1) All taxpayers otherwise eligible for tax relief under §§ 67-5-702 - 67-5-704, but who fail to apply for a refund or present a credit voucher for credit on their taxes within thirty-five (35) days from the date taxes in the jurisdiction become delinquent for that year, shall be deemed ineligible for such relief for that tax year. Nothing in this subdivision (d)(1) shall be construed to require the payment of the full amount of taxes by the delinquency date as a condition of eligibility for tax relief. (2) All applications for refunds or presentments of credit vouchers shall be valid only if received in the office of the division of property assessments by May 5 following the last date such applications or presentments may be made or within thirty (30) days from the deadline established in subdivision (d)(1), whichever is later. (e) (1) The comptroller of the treasury shall annually estimate the cost of the tax relief program at the current income limit, and shall estimate the annual income limit for eligibility likely to maintain the property tax relief program at a constant level of expenditure, and shall provide these estimates to the department of finance and administration as part of the budget preparation process and, at the same time, provide these estimates to the members of the general assembly. (2) The comptroller of the treasury may provide the department and the general assembly such other information on program costs or limits as may be desirable or necessary. (3) If the comptroller determines that annual appropriations will be insufficient to permit full payment of claims reflecting the income and value standards established in this part or in the annual appropriations act, the comptroller shall calculate and apply a factor to uniformly adjust individual payments to permit all timely claims to be paid within the limits of the appropriation. Promptly upon making this determination and calculating the appropriate factor, the comptroller shall notify local collecting officials and the commissioner of finance and administration. (f) (1) Under no condition shall any taxpayer receive tax relief for property taxes paid on more than one (1) place of residence for any tax year. (2) Tax relief shall be provided to only one (1) recipient for a given property for any tax year, per taxing jurisdiction. (g) (1) Any taxpayer who willfully provides false information concerning the taxpayer's income or other information relative to eligibility for tax relief shall immediately repay to the state the full amount of any tax relief received as a result of such false information, plus an amount equal to the penalty and interest calculated according to the rates specified in [former] § 67-1-801(b) [repealed]. (2) Any person who received tax relief payments in error for any tax year or years shall repay the state the amount received in error, but there shall be a bar against collection of such repayments, unless demand is made within two (2) years following the due date for the tax year to which the erroneous payments relate. Such person may reapply and may obtain tax relief for a subsequent tax year; provided, that eligibility is established and such person either pays the full amount of repayment due or applies one-half (1/2) of the tax relief amount for which the person may be eligible to repay the state for amounts received in error until such time as no further repayment is due. The limited liability and right to reapply afforded in this subdivision (g)(2) shall not be available to persons who willfully provide false information concerning eligibility. Repayment shall not be required of a person where the social security administration, the department of human services, the veterans' administration, the railroad retirement board, or some other similar governmental or private entity first determines a person to be eligible for property tax relief but later determines that the person was ineligible. (h) Other provisions of the law to the contrary notwithstanding, if a taxpayer eligible for tax relief pursuant to § 67-5-702 or § 67-5-703 dies after applying for tax relief or after receiving a voucher, the surviving spouse, and only the surviving spouse, shall be qualified to present to the collecting official the tax relief voucher selected for the deceased and to receive a final payment for the tax year for which the voucher was selected, unless the taxes were paid prior to the taxpayer's death. If the taxes were paid at the time application was made and prior to the taxpayer's death, either the surviving spouse or any duly appointed personal representative of the decedent may receive the payment. (i) If a governmental entity acquires an interest in real property that divides a contiguous parcel into two (2) or more noncontiguous parcels, then for tax relief purposes pursuant to §§ 67-5-702 - 67-5-704, such noncontiguous parcels shall be considered to be one (1) contiguous parcel. This section shall apply to any such acquisition creating two (2) or more noncontiguous parcels on or after January 1, 1981. (j) (1) The legislative bodies of counties, municipalities and metropolitan forms of government may, by act of the local legislative body, provide for the appropriation of funds for tax relief for elderly low-income homeowners as described in § 67-5-702 , for disabled homeowners as described in § 67-5-703 , and for disabled veterans as described in § 67-5-704 ; provided, that in no event shall the total relief allowed by the state and counties, municipalities or metropolitan forms of government exceed the total taxes actually paid. (2) The ordinance authorized by subdivision (j)(1) shall include provisions that only those taxpayers who qualify under §§ 67-5-702 - 67-5-704 are eligible for such additional tax relief, and that the eligible taxpayers shall have previously applied for and obtained the relief authorized by § 67-5-702 , § 67-5-703 or § 67-5-704 . (k) The director of the division of property assessments is authorized to waive application of any deadline imposed by this section upon determining that the failure to meet the deadline was excusable for good and reasonable cause as the phrase is used in § 67-1-803 . No deadline may be extended hereunder beyond December 31 of the year following the tax year. (l) Any municipality within that county may, upon ordinance or resolution of the legislative body, enter into a contract with another collecting official within the same county for the purpose of outsourcing the processing of tax relief applications received from taxpayers. The collecting official shall submit such applications and supporting documents to the state for tax relief processing. (m) Financial records filed for purposes of income verification, including financial information reported on any application, shall be confidential and shall not be subject to inspection under the Tennessee public records law, compiled in title 10, chapter 7, but shall be available to local or state officials who administer, enforce, or audit the tax relief program or requirements under §§ 67-5-701 - 67-5-703. Amended by 2015 Tenn. Acts, ch. 226, s 1, eff. 4/20/2015. Amended by 2014 Tenn. Acts, ch. 860, s 1, eff. 4/30/2014. Amended by 2013 Tenn. Acts, ch. 63, s 1, eff. 8/11/2017. Acts 1973, ch. 226, § 6; 1974, ch. 771, § 10; T.C.A., § 67-648; Acts 1980, ch. 787, §§ 1-3; 1981, ch. 400, § 1; 1983, ch. 127, §§ 3, 4, 6, 7; 1983, ch. 292, § 1; T.C.A., §§ 67-673, 67-675 -- 67-678; Acts 1985, ch. 53, § 1; 1988, ch. 522, §§ 1-3; 1995, ch. 166, §§ 1, 2; 1997 , ch. 115, § 1; 1999, ch. 110, §§ 1, 2; 2005, ch. 326, § 1; 2006, ch. 739, § 1; 2010 , ch. 932, § 1; 2011 , ch. 17, §§ 1, 2.
(a) The state board of equalization, through the division of property assessments, shall be charged with the implementation of §§ 67-5-702 - 67-5-704, and shall promulgate all necessary rules, regulations and procedures for their implementation.
(b) "Taxpayer" includes any owner of a mobile home whose mobile home is located on land owned by a taxpayer other than the owner of the mobile home. In the event a mobile home owned by a taxpayer is located on land owned by another individual, the assessor of property shall be required to certify to the division of property assessments the assessed value of such mobile home in order that the amount of taxes to be reimbursed to such taxpayer can be computed.
(c) Property tax relief as provided in this part is obtainable by application submitted to the collecting official using a form approved by the state board of equalization. The collecting official shall make a preliminary determination of eligibility and forward the application to the state for final approval. The collecting official may allow the applicant a credit for the projected amount of property tax relief if the applicant appears from the application to be eligible and submits the balance of property taxes due at the time the credit is given. The collecting official may present evidence of the credit in an approved form to the director of the division of property assessments, who shall thereupon authorize payment to the tax jurisdiction of the amount for which the applicant was credited in taxes. If later processing of the application indicates the applicant was ineligible or the credit was otherwise issued in error, the state shall notify the applicant and the collecting official and may recover the erroneous payment from the tax jurisdiction. The amount represented by the erroneous payment shall thereupon become due and payable by the applicant as property taxes, but the taxes shall not accrue delinquency penalty or interest until sixty (60) days from the date of notification to the applicant.
(d) (1) All taxpayers otherwise eligible for tax relief under §§ 67-5-702 - 67-5-704, but who fail to apply for a refund or present a credit voucher for credit on their taxes within thirty-five (35) days from the date taxes in the jurisdiction become delinquent for that year, shall be deemed ineligible for such relief for that tax year. Nothing in this subdivision (d)(1) shall be construed to require the payment of the full amount of taxes by the delinquency date as a condition of eligibility for tax relief. (2) All applications for refunds or presentments of credit vouchers shall be valid only if received in the office of the division of property assessments by May 5 following the last date such applications or presentments may be made or within thirty (30) days from the deadline established in subdivision (d)(1), whichever is later.
(1) All taxpayers otherwise eligible for tax relief under §§ 67-5-702 - 67-5-704, but who fail to apply for a refund or present a credit voucher for credit on their taxes within thirty-five (35) days from the date taxes in the jurisdiction become delinquent for that year, shall be deemed ineligible for such relief for that tax year. Nothing in this subdivision (d)(1) shall be construed to require the payment of the full amount of taxes by the delinquency date as a condition of eligibility for tax relief.
(2) All applications for refunds or presentments of credit vouchers shall be valid only if received in the office of the division of property assessments by May 5 following the last date such applications or presentments may be made or within thirty (30) days from the deadline established in subdivision (d)(1), whichever is later.
(e) (1) The comptroller of the treasury shall annually estimate the cost of the tax relief program at the current income limit, and shall estimate the annual income limit for eligibility likely to maintain the property tax relief program at a constant level of expenditure, and shall provide these estimates to the department of finance and administration as part of the budget preparation process and, at the same time, provide these estimates to the members of the general assembly. (2) The comptroller of the treasury may provide the department and the general assembly such other information on program costs or limits as may be desirable or necessary. (3) If the comptroller determines that annual appropriations will be insufficient to permit full payment of claims reflecting the income and value standards established in this part or in the annual appropriations act, the comptroller shall calculate and apply a factor to uniformly adjust individual payments to permit all timely claims to be paid within the limits of the appropriation. Promptly upon making this determination and calculating the appropriate factor, the comptroller shall notify local collecting officials and the commissioner of finance and administration.
(1) The comptroller of the treasury shall annually estimate the cost of the tax relief program at the current income limit, and shall estimate the annual income limit for eligibility likely to maintain the property tax relief program at a constant level of expenditure, and shall provide these estimates to the department of finance and administration as part of the budget preparation process and, at the same time, provide these estimates to the members of the general assembly.
(2) The comptroller of the treasury may provide the department and the general assembly such other information on program costs or limits as may be desirable or necessary.
(3) If the comptroller determines that annual appropriations will be insufficient to permit full payment of claims reflecting the income and value standards established in this part or in the annual appropriations act, the comptroller shall calculate and apply a factor to uniformly adjust individual payments to permit all timely claims to be paid within the limits of the appropriation. Promptly upon making this determination and calculating the appropriate factor, the comptroller shall notify local collecting officials and the commissioner of finance and administration.
(f) (1) Under no condition shall any taxpayer receive tax relief for property taxes paid on more than one (1) place of residence for any tax year. (2) Tax relief shall be provided to only one (1) recipient for a given property for any tax year, per taxing jurisdiction.
(1) Under no condition shall any taxpayer receive tax relief for property taxes paid on more than one (1) place of residence for any tax year.
(2) Tax relief shall be provided to only one (1) recipient for a given property for any tax year, per taxing jurisdiction.
(g) (1) Any taxpayer who willfully provides false information concerning the taxpayer's income or other information relative to eligibility for tax relief shall immediately repay to the state the full amount of any tax relief received as a result of such false information, plus an amount equal to the penalty and interest calculated according to the rates specified in [former] § 67-1-801(b) [repealed]. (2) Any person who received tax relief payments in error for any tax year or years shall repay the state the amount received in error, but there shall be a bar against collection of such repayments, unless demand is made within two (2) years following the due date for the tax year to which the erroneous payments relate. Such person may reapply and may obtain tax relief for a subsequent tax year; provided, that eligibility is established and such person either pays the full amount of repayment due or applies one-half (1/2) of the tax relief amount for which the person may be eligible to repay the state for amounts received in error until such time as no further repayment is due. The limited liability and right to reapply afforded in this subdivision (g)(2) shall not be available to persons who willfully provide false information concerning eligibility. Repayment shall not be required of a person where the social security administration, the department of human services, the veterans' administration, the railroad retirement board, or some other similar governmental or private entity first determines a person to be eligible for property tax relief but later determines that the person was ineligible.
(1) Any taxpayer who willfully provides false information concerning the taxpayer's income or other information relative to eligibility for tax relief shall immediately repay to the state the full amount of any tax relief received as a result of such false information, plus an amount equal to the penalty and interest calculated according to the rates specified in [former] § 67-1-801(b) [repealed].
(2) Any person who received tax relief payments in error for any tax year or years shall repay the state the amount received in error, but there shall be a bar against collection of such repayments, unless demand is made within two (2) years following the due date for the tax year to which the erroneous payments relate. Such person may reapply and may obtain tax relief for a subsequent tax year; provided, that eligibility is established and such person either pays the full amount of repayment due or applies one-half (1/2) of the tax relief amount for which the person may be eligible to repay the state for amounts received in error until such time as no further repayment is due. The limited liability and right to reapply afforded in this subdivision (g)(2) shall not be available to persons who willfully provide false information concerning eligibility. Repayment shall not be required of a person where the social security administration, the department of human services, the veterans' administration, the railroad retirement board, or some other similar governmental or private entity first determines a person to be eligible for property tax relief but later determines that the person was ineligible.
(h) Other provisions of the law to the contrary notwithstanding, if a taxpayer eligible for tax relief pursuant to § 67-5-702 or § 67-5-703 dies after applying for tax relief or after receiving a voucher, the surviving spouse, and only the surviving spouse, shall be qualified to present to the collecting official the tax relief voucher selected for the deceased and to receive a final payment for the tax year for which the voucher was selected, unless the taxes were paid prior to the taxpayer's death. If the taxes were paid at the time application was made and prior to the taxpayer's death, either the surviving spouse or any duly appointed personal representative of the decedent may receive the payment.
(i) If a governmental entity acquires an interest in real property that divides a contiguous parcel into two (2) or more noncontiguous parcels, then for tax relief purposes pursuant to §§ 67-5-702 - 67-5-704, such noncontiguous parcels shall be considered to be one (1) contiguous parcel. This section shall apply to any such acquisition creating two (2) or more noncontiguous parcels on or after January 1, 1981.
(j) (1) The legislative bodies of counties, municipalities and metropolitan forms of government may, by act of the local legislative body, provide for the appropriation of funds for tax relief for elderly low-income homeowners as described in § 67-5-702 , for disabled homeowners as described in § 67-5-703 , and for disabled veterans as described in § 67-5-704 ; provided, that in no event shall the total relief allowed by the state and counties, municipalities or metropolitan forms of government exceed the total taxes actually paid. (2) The ordinance authorized by subdivision (j)(1) shall include provisions that only those taxpayers who qualify under §§ 67-5-702 - 67-5-704 are eligible for such additional tax relief, and that the eligible taxpayers shall have previously applied for and obtained the relief authorized by § 67-5-702 , § 67-5-703 or § 67-5-704 .
(1) The legislative bodies of counties, municipalities and metropolitan forms of government may, by act of the local legislative body, provide for the appropriation of funds for tax relief for elderly low-income homeowners as described in § 67-5-702 , for disabled homeowners as described in § 67-5-703 , and for disabled veterans as described in § 67-5-704 ; provided, that in no event shall the total relief allowed by the state and counties, municipalities or metropolitan forms of government exceed the total taxes actually paid.
(2) The ordinance authorized by subdivision (j)(1) shall include provisions that only those taxpayers who qualify under §§ 67-5-702 - 67-5-704 are eligible for such additional tax relief, and that the eligible taxpayers shall have previously applied for and obtained the relief authorized by § 67-5-702 , § 67-5-703 or § 67-5-704 .
(k) The director of the division of property assessments is authorized to waive application of any deadline imposed by this section upon determining that the failure to meet the deadline was excusable for good and reasonable cause as the phrase is used in § 67-1-803 . No deadline may be extended hereunder beyond December 31 of the year following the tax year.
(l) Any municipality within that county may, upon ordinance or resolution of the legislative body, enter into a contract with another collecting official within the same county for the purpose of outsourcing the processing of tax relief applications received from taxpayers. The collecting official shall submit such applications and supporting documents to the state for tax relief processing.
(m) Financial records filed for purposes of income verification, including financial information reported on any application, shall be confidential and shall not be subject to inspection under the Tennessee public records law, compiled in title 10, chapter 7, but shall be available to local or state officials who administer, enforce, or audit the tax relief program or requirements under §§ 67-5-701 - 67-5-703.
Amended by 2015 Tenn. Acts, ch. 226, s 1, eff. 4/20/2015.
Amended by 2014 Tenn. Acts, ch. 860, s 1, eff. 4/30/2014.
Amended by 2013 Tenn. Acts, ch. 63, s 1, eff. 8/11/2017.
Acts 1973, ch. 226, § 6; 1974, ch. 771, § 10; T.C.A., § 67-648; Acts 1980, ch. 787, §§ 1-3; 1981, ch. 400, § 1; 1983, ch. 127, §§ 3, 4, 6, 7; 1983, ch. 292, § 1; T.C.A., §§ 67-673, 67-675 -- 67-678; Acts 1985, ch. 53, § 1; 1988, ch. 522, §§ 1-3; 1995, ch. 166, §§ 1, 2; 1997 , ch. 115, § 1; 1999, ch. 110, §§ 1, 2; 2005, ch. 326, § 1; 2006, ch. 739, § 1; 2010 , ch. 932, § 1; 2011 , ch. 17, §§ 1, 2.
Tenn. Code Ann. § 67-4-2116 — TN Code / Title 67 / Chapter 4 / Section 67-4-2116
Failure to file tax return - Revocation of charter or certificate - Reinstatement
Status: in_force

(a) The commissioner is empowered to certify to the secretary of state the name of any taxpayer that fails or refuses to file any statement or franchise and excise tax return required by parts 20 or 21 of this chapter, or to pay any fee or tax required by this chapter; however, no certification shall be issued until such statement, return, or tax has remained delinquent for a period of ninety (90) days. (b) At the time of such certification to the secretary of state, the commissioner shall give notice to the taxpayer of the action taken. Thereupon, the charter, certificate of such taxpayer or its domestication in Tennessee shall stand as automatically dissolved or revoked, and the secretary of state shall note such revocation or dissolution upon the secretary of state's records. (c) At any time after the date of revocation or dissolution, such charter, or certificate or domestication may be reinstated upon the filing of all reports and the payment of all fees, taxes, penalty and interest due the state; provided, that the title has not been taken by another taxpayer. Acts 1999, ch. 406, § 4.
(a) The commissioner is empowered to certify to the secretary of state the name of any taxpayer that fails or refuses to file any statement or franchise and excise tax return required by parts 20 or 21 of this chapter, or to pay any fee or tax required by this chapter; however, no certification shall be issued until such statement, return, or tax has remained delinquent for a period of ninety (90) days.
(b) At the time of such certification to the secretary of state, the commissioner shall give notice to the taxpayer of the action taken. Thereupon, the charter, certificate of such taxpayer or its domestication in Tennessee shall stand as automatically dissolved or revoked, and the secretary of state shall note such revocation or dissolution upon the secretary of state's records.
(c) At any time after the date of revocation or dissolution, such charter, or certificate or domestication may be reinstated upon the filing of all reports and the payment of all fees, taxes, penalty and interest due the state; provided, that the title has not been taken by another taxpayer.
Acts 1999, ch. 406, § 4.
Tenn. Code Ann. § 67-8-102 — TN Code / Title 67 / Chapter 8 / Section 67-8-102
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Classification of donees
Status: in_force

The following named donees shall be included in: (1) Class A: Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. If a person has no child or grandchild, a niece or nephew of such person and the issue of such niece or nephew shall be a donee within this class. For the purposes of this part, a person who is related to the donor as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild; and (2) Class B: Any other relative, person, association or corporation not specifically designated in Class A. Acts 1939, ch. 137, § 4; C. Supp. 1950, § 1295.4 (Williams, § 1328.4); Acts 1965, ch. 19, § 1; 1978, ch. 731, § 17; 1983, ch. 73, § 11; T.C.A. (orig. ed.), § 67-2505(d); Acts 1996, ch. 866, § 1.
The following named donees shall be included in:
(1) Class A: Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. If a person has no child or grandchild, a niece or nephew of such person and the issue of such niece or nephew shall be a donee within this class. For the purposes of this part, a person who is related to the donor as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild; and
(2) Class B: Any other relative, person, association or corporation not specifically designated in Class A.
Acts 1939, ch. 137, § 4; C. Supp. 1950, § 1295.4 (Williams, § 1328.4); Acts 1965, ch. 19, § 1; 1978, ch. 731, § 17; 1983, ch. 73, § 11; T.C.A. (orig. ed.), § 67-2505(d); Acts 1996, ch. 866, § 1.
Tenn. Code Ann. § 67-1-1422 — TN Code / Title 67 / Chapter 1 / Section 67-1-1422
Sale of real property - Deed
Status: in_force

(a) (1) In the case of any real property sold as provided in §§ 67-1-1414 - 67-1-1418 and not redeemed in the manner and within the time provided in § 67-1-1420 , the commissioner or the commissioner's delegate shall execute to the purchaser of such real property at such sale, upon the purchaser's surrender of the certificate of sale, a deed of the real property so purchased by the purchaser, reciting the facts set forth in the certificate. (2) If real property is declared purchased by the state at a sale pursuant to §§ 67-1-1414 - 67-1-1418, the commissioner or the commissioner's delegate shall at the proper time execute a deed for the property and without delay cause such deed to be duly recorded in the proper registry of deeds. (b) In the case of the sale of real property pursuant to §§ 67-1-1414 - 67-1-1418, the deed of such sale: (1) As Evidence. The deed of sale given pursuant to subsection (a) shall be prima facie evidence of the facts stated in the deed; and (2) As Conveyance of Title. If the proceedings of the commissioner or the commissioner's delegate as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the state attached to the property. Acts 1972, ch. 762, §§ 7, 8; T.C.A., §§ 67-6020, 67-6021.
(a) (1) In the case of any real property sold as provided in §§ 67-1-1414 - 67-1-1418 and not redeemed in the manner and within the time provided in § 67-1-1420 , the commissioner or the commissioner's delegate shall execute to the purchaser of such real property at such sale, upon the purchaser's surrender of the certificate of sale, a deed of the real property so purchased by the purchaser, reciting the facts set forth in the certificate. (2) If real property is declared purchased by the state at a sale pursuant to §§ 67-1-1414 - 67-1-1418, the commissioner or the commissioner's delegate shall at the proper time execute a deed for the property and without delay cause such deed to be duly recorded in the proper registry of deeds.
(1) In the case of any real property sold as provided in §§ 67-1-1414 - 67-1-1418 and not redeemed in the manner and within the time provided in § 67-1-1420 , the commissioner or the commissioner's delegate shall execute to the purchaser of such real property at such sale, upon the purchaser's surrender of the certificate of sale, a deed of the real property so purchased by the purchaser, reciting the facts set forth in the certificate.
(2) If real property is declared purchased by the state at a sale pursuant to §§ 67-1-1414 - 67-1-1418, the commissioner or the commissioner's delegate shall at the proper time execute a deed for the property and without delay cause such deed to be duly recorded in the proper registry of deeds.
(b) In the case of the sale of real property pursuant to §§ 67-1-1414 - 67-1-1418, the deed of such sale: (1) As Evidence. The deed of sale given pursuant to subsection (a) shall be prima facie evidence of the facts stated in the deed; and (2) As Conveyance of Title. If the proceedings of the commissioner or the commissioner's delegate as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the state attached to the property.
(1) As Evidence. The deed of sale given pursuant to subsection (a) shall be prima facie evidence of the facts stated in the deed; and
(2) As Conveyance of Title. If the proceedings of the commissioner or the commissioner's delegate as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the state attached to the property.
Acts 1972, ch. 762, §§ 7, 8; T.C.A., §§ 67-6020, 67-6021.