reglab/housing_qa huggingface dataset:
TN Code § 69-5-802 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-802. Collection and Enforcement of Assessment

  The assessment, the collection of the assessment, and the delinquencies, if any, shall be collected and enforced in the same manner, all as provided in this part, and by law, and the compensation of the trustee for collecting and paying over the assessment shall be the same as is provided by § 69-5-931.   For this special assessment, the court may fix the dates within which the assessment shall be collected, the court fixing the same within such dates as the court shall deem reasonable for the collection of the same.   The assessments shall be a lien upon the respective tracts of land in the district upon which the assessment is made, but shall be inferior to the lien of any assessment that shall thereafter be made for the purpose of creating a fund for the payment of bonds and the interest on the same, as provided in this part and part 9 of this chapter and by law.
TN Code § 69-5-803 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-803. Collected Assessment a Fund for Costs and Expenses

 When an assessment is collected, it shall constitute a fund for the payment of costs and expenses.
TN Code § 69-5-804 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-804. Fund to Be Paid Out Under Orders

 The amount collected by the trustee shall be paid to the county clerk, upon the order or warrant of the county mayor; and when it has been so paid, the clerk will pay out the amount to the parties entitled, under the order of the county court.
TN Code § 69-5-805 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-805. Bonds of Trustee and County Clerk

 The county trustee, before receiving the assessment book, and proceeding to the collection of the assessments, and the clerk, before receiving the funds from the trustee, shall, respectively, enter into a bond, in double the amount that will come into their hands, respectively, payable to the state of Tennessee, and conditioned for the faithful paying over and accounting for the funds arising from the assessment.
TN Code § 69-5-806 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-806. Provisions Applicable if District Contains More Than One County

 If the district contains lands that lie in more than one (1) county, then the provision in § 69-5-111 applicable to the county clerk and the trustees shall likewise apply to the county clerk and trustees in the proceeding provided for in §§ 69-5-804 and 69-5-805.
TN Code § 69-5-807 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-807. Appeal From Order Fixing Assessments and Benefits

 An appeal may be taken to the circuit court of the county from the order of the county court fixing the assessment of benefits upon the lands in the same manner and time as provided in part 5 of this chapter for appeals from the assessment of damages, including the provisions as to consolidating cases, making transcript, and certifying to the county court the action and doings of the circuit court; provided, that only five (5) days shall be allowed for such appeal.
TN Code § 69-5-808 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-808. Bond Upon Appeal

  Any landowner, tenant, or encumbrancer who appeals from an order fixing the assessment of benefits shall execute bond, with security, for costs and damages, and the oath provided by law for poor persons shall not be allowed in lieu of any such bonds.   Such appeal shall not prevent the collection of such assessments being proceeded with, nor stay such collection in any way, if the district or any petitioner for the appeal execute bond, with good security, payable to such appellant, and conditioned to hold such appellant harmless against loss, and to abide by and perform the judgment of the court, if such appeal is successfully prosecuted.   Such bond, if given by the district, may be executed as provided by § 69-5-503; and such bond to hold harmless, may be executed before and accepted by the county clerk at any time after such appeal is perfected by the landowner, tenant, or encumbrancer, and a certified copy of the same shall be sent to the circuit court.
TN Code § 69-5-809 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-809. Employment of Counsel — Payment of Fee

 When any appeal is taken from any order of the county court made in any proceedings before it under this chapter, the county court may employ counsel to represent the interests of the levee or drainage district affected by such appeal, on the trial thereof in the appellate courts, and the expense of such counsel shall be paid out of the drainage fund of such district.
TN Code § 69-5-810 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-810. Special Maintenance Fund

   At any time after the main improvement or improvements in any district have been completed, it shall be made to appear to the county legislative body, by the petition of the board of directors of the district, supported by satisfactory proof, that a special fund is needed for the purpose of maintaining the improvement, or for the purpose of keeping the same effective to give full efficiency to the original purpose for which the district was created, the county legislative body shall have the power to make and collect a special assessment, for the purpose named. The amount, so assessed and collected, shall not be, in any one (1) year, in excess of one dollar ($1.00) per acre on all the lands within the district. Such assessment shall be based upon the apportionment of benefits, as made by the commissioners, and shall be collected at the same time, and in the same manner, as is provided for the collection of assessments in drainage or drainage and levee districts.   The board of directors of the district may petition the county legislative bodies of the counties within a district to make and collect a special assessment. The amount so assessed shall not be, in any one (1) year, in excess of three dollars ($3.00) per acre on all the lands within the district. This petition of the board of directors shall not be effective until it is endorsed and approved by a two-thirds (2/3) vote of each of the county legislative bodies of the counties within a district. The assessment and collection shall otherwise be as provided by law.     Such assessment shall be a lien upon the respective tracts of land upon which it is assessed, but inferior to the lien of the general assessment for the payment of bonds, interest, and administration charges. The lien shall be enforced in the same manner as provided for the enforcement of such liens in drainage, or drainage and levee districts.   The amounts so collected shall be a fund to be used for the purposes named, and shall be paid out for such purposes, on the order or warrant of the county mayor. Before any such payment is made, all accounts or claims for work done for the purposes named shall be approved by the board of directors of the district, by resolution or motion, spread of record on the minutes of the board, and a copy of the minutes presented to the county legislative body, and approved by the county legislative body, and spread of record of that body on the drainage record. The payments in all respects shall be made as now provided by law for the paying out of drainage funds for main improvements.
TN Code § 69-5-811 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-811. Unenforceable Assessments

 Where any assessments made and levied under this chapter cannot, for any reason, be enforced, and part of the work has been done, the county court shall proceed as to any or all lands benefited by the improvement in the same manner as if the appraisement and apportionment of benefits had never been made, in which event any payments already made shall be duly credited to those who have paid them.
TN Code § 69-5-812 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-812. Correction of Failure to Bring Landowner Before Court or to Report Land

 After a district is ordered established, if it is found that any parcel of land within its limits has been overlooked, or is not reported for assessment, or it is found that any owner or encumbrancer of any parcel of land has not been properly brought before the court, such mistake or order may be corrected. The county court shall order such parcel of land listed for assessment, and cause the owner thereof, and encumbrancer, if any, to be properly brought before the court by process or publication, and also any other owner or encumbrancer not already before the court. As to any such lands, or parties, the matter shall be proceeded with as if proceeded against in the beginning, and so as to enforce proper and proportional assessments. As to all other parties already before the court, the validity of the proceedings shall not be affected because some of the lands had been overlooked and some of the owners or encumbrances not brought before the court before the district was ordered established.
TN Code § 69-5-813 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-813. Drainage Assessment Book — Due Date of Assessments

 The assessments provided to be collected for the purposes provided in this part shall be entered upon a book to be provided by the county clerk, at the expense of the county, for this purpose, in a similar manner to that in which taxes are entered upon the tax books, such books showing the tracts of lands, amounts of assessments, and such book, when so made out, shall be furnished to the county trustee for collection of assessments so levied. Such book shall be called the “drainage assessment book,” and shall be made out by the county clerk of the county in which the particular assessment is levied, and the book may be made out but once, if practicable, for the entire assessment for the particular improvement project; but if not practicable, then a new drainage assessment book may be made out for a shorter period, or for each year, and furnished the county trustee. The assessments levied under this part shall become due and payable and delinquent at the same time state and county taxes become due and delinquent, and such assessments shall bear interest at the legal rate after they become delinquent.
TN Code § 69-5-814 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-814. Vendee to Report Sale of Tract — Collections Made Accordingly

 When voluntary sales of any property located within any drainage district have been made, it shall be the duty of the vendee of the sales to report the sales to the trustee who shall make the change in the drainage assessment book, and thereafter make the collection or assessments accordingly.
TN Code § 69-5-815 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-815. Sale of Part of Tract

 When voluntary sales of a part of any tract so assessed shall be made, it shall be the duty of the vendor to file a petition in the county court of the county in which the cause was instituted, establishing the drainage district against the purchaser, setting out the facts, and the court shall determine what part of the assessment shall be borne by the tract so conveyed and what part by the tract or parcel retained by the vendor, which decree shall be entered on the drainage record book, and certified by the clerk of the county, to the trustee, whose duty it is to collect the assessments, and the trustee shall make the change in the drainage assessment book and thereafter collect the assessments accordingly, and the cost of filing the petition and conducting the proceeding shall be borne equally by the vendor and vendee of such part of land.
TN Code § 69-5-816 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-816. Sale for Collection of Assessments Certified to Clerk and Trustee

 If any tract of land is sold, as provided, for the collection of the assessment, the clerk of the court having cognizance of such cause shall certify to the clerk of the county, where the suit establishing the drainage district was instituted, a copy of the decree, and the decree shall be entered on the drainage record book in the office, and filed with the papers in the cause; and the county clerk shall certify this decree to the trustee charged with the collection of the assessments, who shall enter the change of owner and other changes shown in the decree, on the drainage assessment book, and thereafter collect the assessments accordingly.
TN Code § 69-5-817 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-817. Trustee to Collect Assessments — Notice to Delinquents — Penalty

 It is the duty of the trustee to collect the assessments along with other taxes upon the lands, which shall be credited to the account of the drainage district; and it is the duty of the county trustee, within ten (10) days after any drainage tax is delinquent, to give written notice to the party to whom the tract or tracts on which taxes are delinquent is assessed that the tax is delinquent, and that a penalty of ten percent (10%) will accrue on the delinquency as provided in this part. No additional amount shall be taxed against the party assessed to cover any attorney's fees in case of suit brought necessary to collect the taxes; the attorney's fees shall be paid out of the penalty, and shall not in any case exceed the penalty.
TN Code § 69-5-818 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-818. Date Assessments Become Delinquent — Penalty and Interest

 The assessment levied under this chapter shall become due and payable, and shall be delinquent at the same time as state and county taxes become due and delinquent. On November 15 after such assessments become delinquent, a penalty of ten percent (10%) of the amount of such assessments shall accrue on the delinquency, and in addition such assessments shall bear interest at the legal rate from the date they are delinquent until paid, to pay the cost of collecting them so as to hold the district harmless.
TN Code § 69-5-819 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-819. Assessments Become Liens on Lands

 The assessments provided for, when made and levied, shall be and become valid liens upon such lands so assessed as state and county taxes are liens upon lands.
TN Code § 69-5-820 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-820. Suits in Chancery for Collection of Assessments — Exceptions

 When assessments have been due and delinquent for sixty (60) days, bills may be filed in the chancery court or circuit court of the county, in which the lands lie, upon which such assessments are due and delinquent, for the collection thereof out of such lands by a sale thereof in all cases, except in cases where the assessment is made against a railroad company or a public highway, as provided in § 69-5-313.
TN Code § 69-5-821 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-821. Bills in Name of County Against Owners of All Assessed Lands

 Bills in chancery shall be filed in the name of the county in which the lands are situated for the use of the improvement district for the benefit of which the assessments were made, and against the owners, if known, and, if unknown, against them as such; and the owners of all lands upon which such assessments are delinquent may be made defendants to the same bill as parties to the bill.
TN Code § 69-5-822 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-822. Delinquent List Is Prima Facie Evidence

 When it is desired by the board of directors, or other interested party entitled to sue, to file such bill, the county trustee, upon request, shall make out a statement or list, showing all the lands upon which such assessments are so delinquent, and the names of the owners thereof, as appear upon the drainage assessment book or showing any tract or tracts assessed to unknown owners, if such is the case, and certify as trustee to the correctness of such statement or list as it appears upon the book, and in such chancery suit the certified statement or list shall be prima facie proof of the facts so certified to and that such assessments are delinquent, and sufficient proof to authorize a decree of sale in the absence of rebutting proof of the facts shown by the certified statement.
TN Code § 69-5-823 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-823. Chancery Procedure — Hearing as to One or More Defendants

 Suits in chancery shall be proceeded with as other suits are in the chancery court, except that the court may hear the case as to any one (1) or more of the defendants, whether ready to be heard as to other defendants or not, and so proceed to sale and final decree as to any one (1) or more of the defendants, though the case is not disposed of as to other defendants.
TN Code § 69-5-824 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-824. Tax Assessment of Tracts Partly Outside District Limits

 All tax assessors, in assessing for public taxes any tract of land lying partly within the limits of a drainage district or drainage and levee district and partly outside of the limits of such district, shall assess that part of the tract lying within the limits of such district as one (1) independent tract, and that part of any such tract lying outside of the limits of such district as an independent tract, to the end that it may be definitely known what is the amount of the state and county taxes, and any special school district taxes, assessed against the part of the land within the limits of such district.
TN Code § 69-5-825 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-825. Taxes to Be Reported and First Paid Out of Proceeds of Sales

 When a sale is ordered in a suit pursuant to the preceding sections, and is made and reported, the clerk and master shall report what public taxes are a lien upon any tract so sold in favor of the state, county, or any municipality, and the court shall see that this is done. Any such taxes, if the sale is confirmed, shall be paid out of the proceeds of such sale before such delinquent assessments are paid.
TN Code § 69-5-826 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-826. Vestiture of Title Subject to Other Assessments — Writ of Possession

 Upon confirmation of a sale of land by the chancery court, it shall divest title out of the owner and vest it in the purchaser; provided, that the owner of the land shall continue in possession, and shall be entitled to the rents and profits thereof until the expiration of two (2) years from the date of confirmation, at the expiration of which two (2) years, and not before, the clerk and master may, on application, issue to the purchaser a writ of possession for the land. Where title is so vested in a purchaser or a purchaser's heirs or assigns, the land shall be subject to any other assessments not yet due or unpaid, that may have been fixed or levied upon it at the time of such confirmation of sale, for the benefit of the improvement district on account of which such sale has been made.
TN Code § 69-5-827 (2021)
2021 Tennessee Code|Title 69 - Waters, Waterways, Drains and Levees|Chapter 5 - Drainage and Levee Districts|Part 8 - Levy and Collection of Assessments|§ 69-5-827. Sales for Cash Subject to Redemption — Time and Terms of Redemption — Title and Possession

 When any sale pursuant to the preceding sections has been made by decree of the chancery court, it shall be made for cash, and the owners of lands so sold shall have two (2) years from the date of the confirmation of such sale in which to redeem the same by paying to the clerk and master of such court making the sale the amount paid by the purchaser of the land, with legal interest on the amount paid, to the date of redemption, and also a further sum equal to ten percent (10%) of the amount so paid by the purchaser for the land; provided, that if the owner elects to, and does, within twelve (12) months after such confirmation of sale, pay into the hands of the clerk and master one fifth (1/5) of the amount paid by the purchaser for the land together with one fifth (1/5) of the penalty of ten percent (10%) and interest as above provided, and thereafter pays one fifth (1/5) of such amounts annually, the owner's equity of redemption shall not expire until five (5) years from the date of the confirmation of sale, and no writ of possession shall issue as long as the payments are being made, and the owner shall enjoy the rents and profits. If the amount of the purchase price of the land, together with the penalty of ten percent (10%) and interest at the legal rate, be paid within five (5) years in the manner above provided, the decree of confirmation shall be of no effect, and the title to the land shall be divested out of the purchaser and vested in the owner and the owner's heirs and assigns; provided, that the original owner shall have possession for agricultural, and all other purposes, except the removal of timber, during the time allowed for redemption; and provided further, that all decrees of confirmation entered after April 9, 1929, regardless of when the sale has been had or may be had, shall be made subject to these rights of redemption and of possession, and shall recite the same in the decree. But any purchaser at a sale made previous to April 9, 1929, may, on application to the court, be released from the bid.