Source: http://eli.ctas.tennessee.edu/reference/timetable-significant-dates-and-activities-assessment-and-collection-ad-valorem-real
Timestamp: 2019-04-26 11:15:36+00:00

Document:
*Note: Specific years are included for illustrative purposes and to clearly indicate chronological sequence; the example shows one complete tax cycle, using the 2010 tax year as an example.
Assessor makes assessments as of this date T.C.A. § 67-5-504; assessed taxes become a first lien on property. T.C.A. § 67-5-2101.
Tax assessor should furnish owners and lessees of business personal property with a tangible personal property schedule. T.C.A. §§ 67-5-902, 67-5-903.
Assessor turns over books to the county board of equalization, T.C.A . § 67-5-304; county board of equalization commences its session. T.C.A. § 67-1-404.
County legislative body sets tax rate. T.C.A. § 67-5-510. Trustee reports on all delinquent taxpayers and double assessments in the county. T.C.A. § 67-5-1903.
On or before this date, county tax rolls must be delivered to trustee T.C.A. § 67-5-807; taxes become due and payable. T.C.A. §§ 67-1-701, 67-1-702.
County clerk or the tax assessor prepares an aggregate of real and personal property to forward to the commissioner of revenue and the mayor of each municipality. T.C.A. § 67-5-807.
2010 taxes become delinquent. 0.5 percent per month penalty and 1 percent interest begin to accrue. T.C.A. § 67-5-2010.
Back assessments and reassessments must be initiated prior to this date. T.C.A. § 67-1-1005.
Trustee makes a full and complete financial report of the condition of the trustee's office.T.C.A. § 67-5-1902.
Tax collectors must make final settlements and return delinquent tax lists to trustee. T.C.A. § 67-5-2006.
During this period the trustee must cause to be published notice that suits will be filed to enforce tax liens. T.C.A. § 67-5-2401.
The delinquent tax list may be given to newspapers for publication. T.C.A. § 67-5-2002. This must be done at least 20 days prior to turning the tax list over to the tax attorney.
Tax attorney must during this period file suit for enforcement of tax liens, T.C.A. § 67-5-2405; an additional 10 percent penalty and the additional costs accrue with the filing of such suit. T.C.A. § 67-5-2410.
Delinquent municipal real property taxes must be certified to trustee on or before this date. T.C.A. § 67-5-2005.
Clerks collecting delinquent taxes are required to provide the trustee with a list of tax suits. T.C.A. § 67-5-2403.
April 1, 2022 All 2010 property taxes assessed but not collected by counties are barred and discharged because of the statute of limitations. T.C.A. § 67-5-1806.

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