reglab/housing_qa huggingface dataset:
TN Code § 67-5-1605 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 16 - Periodic Reappraisal and Equalization|§ 67-5-1605. Periodic Appraisal Ratio Studies Required

  The state board of equalization has the responsibility to determine whether or not property within each county of the state has been valued and assessed in accordance with the constitution and laws of Tennessee.    In order to assist the board in its determination, the division of property assessments shall conduct appraisal ratio studies in all counties of the state at least every two (2) years unless otherwise determined by the board.   Such studies shall determine applicable ratios by dividing the appraised values of property as shown on the official assessment records by the qualified selling prices of such properties.   If a sufficient number of qualified sales do not exist for a subclass of property in a jurisdiction, appraisals of representative properties in that subclass may be used to supplement any existing sales in determining the ratios required by this section and § 67-5-1606.   These appraisal ratio studies and any other pertinent information which may be available shall be used by the board to determine whether or not the property in each county has been assessed by the assessor of property as required by the constitution and laws of the state.   Indexes to be used for revaluation shall be developed separately for each subclass of property based upon acceptable sales or appraisal data of representative properties in the subclass, or upon other relevant data. Multiple indexes within a subclass shall be developed as appropriate to recognize differential rates of change in values of property based on location, type of use, or other appropriate basis. A minimum sample size of one hundred (100) acceptable sales shall be used if available, otherwise all acceptable sales shall be used.     In the event that it is determined by the board that the property in any county has not been valued and assessed in accordance with the constitution and laws of Tennessee, it shall notify the assessor of property of such county regarding such steps as may be necessary to be taken by the assessor to bring the values and assessments of property in the assessor's taxing jurisdiction in compliance with the laws of the state.
TN Code § 67-5-1606 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 16 - Periodic Reappraisal and Equalization|§ 67-5-1606. Annual Overall Ratio of Appraisal — Ratios for Classifications — Public Utility Properties and Operating Properties of Modern Market Telecommunications Providers

  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.   In addition, the board may also determine ratios for the respective classifications of property for each county.   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.
TN Code § 67-5-1607 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 16 - Periodic Reappraisal and Equalization|§ 67-5-1607. [reserved.]

 In the event that in the year a reappraisal program is completed, the values established in such reappraisal program are turned over to the county after October 1 of such year, no penalty and interest shall be added until five (5) months following the tax roll completion date as evidenced by written notification from the assessor of property to the trustee, specifically stating the date the tax roll was delivered to the trustee.
TN Code § 67-5-1609 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 16 - Periodic Reappraisal and Equalization|§ 67-5-1609. Untimely Completion of Program — Notice — Extension of Reappraisal

 Upon a determination by the county mayor that a reappraisal program may not be completed timely whereby notices of reappraised values will be mailed to taxpayers prior to July 1 of the tax year scheduled for completion, the county mayor shall notify in writing the executive secretary to the state board of equalization of the possibility that the program may not be completed timely and the reasons therefor, no later than the preceding December 1. The state board of equalization shall then evaluate the program to determine whether an extension of time to complete the reappraisal program is justified, and shall notify the county mayor accordingly. Unless the board has given notice to the county mayor no later than February 1 of the tax year scheduled for completion that the program is to be completed and the reappraised values used for that tax year, the county governing body may act to extend the reappraisal until the next tax year; provided, that all values will be updated to January 1 next following, with all costs of such updating being borne directly and exclusively by the county and cities, if the reappraisal program is conducted by the county, the state of Tennessee, if the reappraisal program is conducted by the state, or in accordance with a binding agreement between the county and the private contractor, if the reappraisal program has been contracted to a nongovernment entity.
TN Code § 67-5-1702 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 17 - Certified Tax Rate|§ 67-5-1702. Levy in Excess of Certified Rate

 No tax rate in excess of the certified tax rate as provided for in § 67-5-1701 shall be levied by the governing body of any county or of any municipality until a resolution or ordinance has been approved by the governing body according to the following procedure:   The governing body shall advertise its intent to exceed the certified tax rate in a newspaper of general circulation in the county, and the chief executive officer of the county or municipality, as appropriate, shall within thirty (30) days after publication furnish to the state board of equalization an affidavit of publication; and   The governing body, after public hearing, may adopt a resolution or ordinance levying a tax rate in excess of the certified tax rate.
TN Code § 67-5-1703 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 17 - Certified Tax Rate|§ 67-5-1703. Notification of Change in Assessment Rolls — Adoption of Increased Tax Rate Due to Reduction in Assessment Rolls

  The resolution or ordinance approved in the manner provided in § 67-5-1702 shall be forwarded to the county board of equalization and the state board of equalization.   The county board or the state board, as appropriate, shall notify each taxing authority of any change in the assessment roll which results from action by either board.   An increase in the tax rate above that certified or adopted by resolution or ordinance of the governing body, which is required solely by a reduction of the assessment roll by the state or county boards, may be adopted without further notice.   A levy of tax found to be based on an erroneous calculation may be revised prior to tax billing on certification of a revised calculation by the state board of equalization accepted by act or resolution of the governing body of the affected taxing authority without further notice. If the error is certified after tax billing, the revised rate will take effect as of the next general ad valorem levy by the governing body of the affected taxing authority.
TN Code § 67-5-1704 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 17 - Certified Tax Rate|§ 67-5-1704. Special School Districts

   Notwithstanding the provisions of the general law or a private act to the contrary which creates a special school district, upon a general reappraisal of property as determined by the state board of equalization, the tax rate as established in any such general law or private act shall be adjusted to provide the same ad valorem revenue for such special school district as was levied during the previous year prior to such general reappraisal.   The county assessor of property shall certify to the appropriate county trustee the total assessed value of taxable property within the jurisdiction of the special school district.   The assessor shall also furnish such county trustee an estimate of the total assessed value of all new construction and improvements not included on the previous assessment roll and the assessed value of deletions from the previous assessment roll.   Exclusive of such new construction, improvements and deletions, the county trustee, in the event of a general reappraisal as determined by the state board of equalization, shall determine and certify the adjusted tax rate pursuant to this section.   For the purpose of calculating the adjusted rate, the county trustee shall use the taxable value appearing on the roll exclusive of taxable value of properties appearing for the first time on the assessment roll.   The procedure or formula for calculating the certified adjusted tax rate shall be in accordance with policies as established by the state board of equalization pursuant to § 67-5-1701(b). A levy of tax found to be based on an erroneous calculation may be revised prior to tax billing on certification of a revised calculation by the state board of equalization accepted by act or resolution of the board of education of the special school district without further notice. If the error is certified after tax billing, the revised rate shall take effect as of the next general ad valorem levy for the special school district.     The county trustee shall certify such adjusted tax rate to the school board of the special school district within a reasonable time following the general reappraisal, and in addition, shall post such adjusted tax rate at each school within the special school district, at the appropriate courthouse, and at one (1) other public building within the appropriate county.   If additional revenue is required in a special school district following such general reappraisal and the adjustment to the tax rate under this section, the general assembly shall by general law or private act set the tax rate for such special school district at a level to generate the ad valorem revenue necessary for such special school district. Before the board of education of the special school district requests legislation to exceed the certified rate as determined in this section, it shall first publish notice of its intent to exceed the certified rate in the manner required of cities and counties pursuant to § 67-5-1702.
TN Code § 67-5-1705 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 17 - Certified Tax Rate|§ 67-5-1705. Extended Reappraisal Programs — Applicability of Part

 In the event of extension of completion of a reappraisal program as provided in part 16 of this chapter, this part shall apply only for the year in which the approved program is completed.
TN Code § 67-5-1802 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 18 - Collection|§ 67-5-1802. [reserved.]

  The county trustee of any county of this state where the billing could not be made on personalty tax prior to the delinquent date of tax is authorized and empowered to waive any delinquent interest and penalty on tax for a period of ninety (90) days from the billing date; provided, that, should this tax not be paid within the ninety-day grace period provided in this subsection (a), the tax reverts to a delinquent status and delinquent interest and penalty accrue as prescribed under former § 67-1-801(b) [repealed].   This section shall apply only to counties having a population of at least two hundred thousand (200,000) or more, according to the 1970 federal census or any subsequent federal census; provided, that this section does not apply to any county having a metropolitan form of government.
TN Code § 67-5-1804 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 18 - Collection|§ 67-5-1804. Discount for Early Payment

  The governing body of any municipality or county may provide by appropriate ordinance or resolution enacted or adopted in connection with the levy of ad valorem real property taxes for any year for a discount of two percent (2%) of the ad valorem real property tax currently due, if such taxes are paid within thirty (30) days of the date on which such taxes are payable under § 67-1-701(a) and/or a discount of one percent (1%), if paid after more than thirty (30) but less than sixty (60) days after the date such taxes are payable under § 67-1-701(a); provided, that such discount shall apply only to the taxes paid by the taxpayer during the discount period for any taxpayer making a partial payment as authorized by law or for any taxpayer receiving tax relief under part 7 of this chapter.   Notwithstanding this section, in any county included in chapter 550, §§ 8 — 21 of the Public Acts of 1989, or in any county that by private act adopts similar provisions to those contained in such provisions of that act, if a county or municipality in such county has adopted a discount for early payment as provided in this section, pursuant to § 67-1-701, and the trustee accepts property taxes prior to the first Monday in October, the discount applicable to payments during October shall be applicable to tax payments made prior to the first Monday in October.   As an alternative to the discount provided for in subsection (a), in accordance with § 67-1-702, giving the county trustee the authority to collect taxes at any time after July 10, prior to the first Monday in October established by § 67-1-701, the governing body of any municipality or county may provide by appropriate ordinance or resolution for a discount of three percent (3%) of the ad valorem real property tax to become due the first Monday in October, if such taxes are paid by the end of July; two percent (2%), if paid by the end of August; and one percent (1%), if paid by the end of September. The trustee may accept such early payments, in the trustee's discretion, based upon the trustee's capacity to effectively account for such payments. Nothing herein shall prevent any governing body from rescinding the adoption of such discounts at any time.   Nothing in this section shall be deemed to require early payment by any mortgagee, mortgage servicer, or escrow account holder; nor shall any mortgagee, mortgage servicer, or escrow account holder be required to notify any mortgagor or other party with respect to the availability of any such discounts.
TN Code § 67-5-1806 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 18 - Collection|§ 67-5-1806. Bar to Collection After Ten Years

  All taxes assessed against real and personal property in this state shall be barred, discharged and uncollectible after the lapse of ten (10) years from April 1 of the year following the year in which such taxes become delinquent, whether suit be brought within that time or not to collect the taxes, and whether this section be pleaded in bar of such collection or not, unless the property in question be struck off and sold within such period of ten (10) years.   The bar against collection provided in subsection (a) shall be tolled:  As to taxes at issue in an administrative appeal before the state board of equalization, from the date of filing the appeal through issuance of the final assessment certificate and during the pendency of any judicial review thereof;   During the pendency of any appeal of an action to collect or enforce a lien for unpaid taxes;   During the pendency of any recovery action under chapter 1, part 9 of this title;   During the pendency of any suit to invalidate a tax sale; or   During the pendency of any bankruptcy or receivership proceedings affecting the taxing entity's collection rights or the term of any payment plan ordered in such proceedings.
TN Code § 67-5-1808 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 18 - Collection|§ 67-5-1808. Partial Payment of Property Taxes

  Notwithstanding any general law or any private act to the contrary, the county trustee may accept partial payments of property taxes, including, but not limited to, payment by electronic transfers, bank customer preauthorized payments, wire transfers or ACH credits, for the current tax year prior to the date the tax rate is established for the current tax year. Any partial payment of property taxes for the current tax year that is received before the later of July 1 or the date the property tax rate for the current year is established shall be held in a designated revenue account established to hold undistributed taxes and then transferred to the revenue account established for the current year's taxes after the later of July 1 or the date the property tax rate for the current year is adopted by the county legislative body.   Prior to any county trustee accepting partial payment of property taxes in accordance with this section, the county trustee shall file a plan with the comptroller of the treasury at least thirty (30) days prior to the acceptance of the payments. The comptroller of the treasury must acknowledge the receipt of the plan and provide written comments regarding the plan to the trustee prior to implementation. The plan should contain the following:  A description of the accounting system technology or manual processes to be used to record partial payments of property taxes for the current tax year prior to the date the tax rate is established;   A statement indicating whether such a process of collecting property taxes will be implemented within the existing operating resources of the office or an indication of prior approval by the county legislative body if accounting system upgrades or additional operating resources are needed; and   Documentation of the internal controls that will ensure all property tax payments are being recorded and accounted for as required by law.      The delinquent date for property taxes and interest applicable to delinquent property taxes is not affected by application of a partial payment system established in such county.   Interest applies only to the amount of delinquent property taxes remaining due as of the date property taxes become delinquent.     If a partial payment of property taxes is accepted, such partial payment does not release the tax lien on the property upon which the taxes were assessed.   This section shall become effective upon the adoption of a resolution by two-thirds (2/3) vote of the county legislative body of any county to which it may apply. The presiding officer of the county legislative body shall certify a copy of the resolution to the secretary of state.
TN Code § 67-5-1809 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 18 - Collection|§ 67-5-1809. Refund of Property Taxes After Final Action

 When a county has been ordered to make a refund of property taxes pursuant to final action of a court or the state board of equalization or assessment appeals commission, no specific appropriation is required to authorize the county trustee to make the refund. The trustee may make the ordered refund and any interest owing the taxpayer as otherwise provided from any taxes collected for the year or years to which the refund relates prior to the allocation to the various county funds. If the trustee does not have funds collected from the year to which the refund relates, the trustee may make the refund and pay any interest owing the taxpayer from current collections prior to the allocation of revenue to the various county funds. Where a refund plus accrued interest exceeds one percent (1%) of all property taxes levied for the year in which the refund is due, the trustee may defer the refund for a period of up to three (3) years in equal annual installments, and the deferred amounts shall accrue interest in the manner otherwise provided by law.
TN Code § 67-5-1901 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 19 - Accounting and Settlement|§ 67-5-1901. Trustee's Bond

  The trustee shall, before the county clerk or county mayor, at the time of executing bonds, take and subscribe the following oath, in addition to the oath now prescribed by law, viz.:  I do solemnly swear that I will faithfully collect and account for all taxes for my county, or cause the same to be done, according to law, and that I will use all lawful means in my power to find out and assess such property as may not have been assessed for taxation in my county, and return a list of the same on settlement.    The trustee shall be bonded in accordance with § 8-11-103.    Code 1858, § 600 (deriv. Acts 1839, 1840, ch. 160, § 6); Code 1858, § 602; Acts 1875, ch. 91, § 2; Acts 1911, ch. 46, § 1; Shan., §§ 860-864; mod. Code 1932, §§ 1541-1544a; T.C.A. (orig. ed.), §§ 67-1401 — 67-1405; Acts 1989, ch. 591, § 112; 1993, ch. 315, § 4; 2003, ch. 90, § 2.
TN Code § 67-5-1902 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 19 - Accounting and Settlement|§ 67-5-1902. Monthly Settlement and Annual Statement

  On or before the tenth day in each month, the trustee shall report to and make settlement for all taxes collected during the preceding month, with the county mayor and with the financial agent or treasurer of each municipality, and pay over to the same the amounts shown by the respective settlements to be due each.    The trustee shall make a full and complete financial report on or before the first Monday in September, for the year ended June 30, of the condition of such trustee's office. This annual financial report shall be filed with the county mayor and with the county clerk who shall provide a copy of this report to each member of the county legislative body on or before the next meeting of the county legislative body. This shall be the same report as required pursuant to § 5-8-505.   The trustee shall not be allowed any commission when the trustee fails to make such filing, and in the event commissions are allowed when the filing is not made, any citizen and taxpayer of the county may bring suit against the trustee and the trustee's bondspersons and recover for the use of the state and county all commissions thus illegally paid or allowed. The trustee shall not forfeit and lose the trustee's commission, and commission shall not be recovered from the trustee when allowed or paid, unless it shall appear that the trustee failed or refused to make the filing, willfully with full knowledge of the purport of this part, for the purpose of defrauding the state, county or municipality.   It is the duty of the county mayor to submit a copy of this settlement, showing all debits and credits, to the county legislative body at the following term for inspection, which shall be entered upon the minutes of the county legislative body.