reglab/housing_qa huggingface dataset:
TN Code § 67-1-904 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 9 - Payment of Tax Under Protest|§ 67-1-904. Jurisdiction of Suit — Certification and Repayment

  The suit may be tried in any court in the county of the taxpayer's residence or in the county of the location of the defendant having jurisdiction of the amount and parties, and if it be determined that the tax was wrongfully collected as not being due from the party to the state, for any reason going to the merits of the tax, then the court trying the case may certify of record that the tax was wrongfully paid and ought to be refunded, together with such interest as the court may determine to be proper, not exceeding the legal rate, and thereupon the commissioner of finance and administration shall issue a warrant for the refund, which shall be paid in preference to other claims on the state treasury.   For the purpose of suits brought under this chapter, the commissioner of revenue shall be considered a resident of each of the several counties of the state.   This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.   Notwithstanding any other provisions of this section, suits to recover ad valorem taxes wrongfully collected by a city or county must be tried in the county wherein the taxes are collected.
TN Code § 67-1-905 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 9 - Payment of Tax Under Protest|§ 67-1-905. Costs Paid by State

  In all such cases, if the court shall certify of record in the cause that it appears from the evidence before the court that the officer against whom the suit is brought has acted in good faith and has defended the suit with proper diligence and care, the necessary cost of the cause shall be taxed as provided by law in criminal cases, and be paid by the state.   This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
TN Code § 67-1-908 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 9 - Payment of Tax Under Protest|§ 67-1-908. Remedy Exclusive

  There shall be no other remedy in any case of the collection of revenue, or attempt to collect revenue illegally, or attempt to collect revenue in funds only receivable by the officer under the law, the same being other or different funds than such as the taxpayer may tender, or claim the right to pay, than that provided by this part.   Subsection (a) shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
TN Code § 67-1-909 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 9 - Payment of Tax Under Protest|§ 67-1-909. Writs to Prevent Collection of Tax Prohibited

  No writ for the prevention of the collection of any revenue claimed, or to hinder and delay the collection of revenue, shall by either injunction, supersedeas, prohibition, or any other writ or process whatsoever; but in all cases in which, for any reason, any person shall claim that the tax so collected was wrongfully or illegally collected, the remedy for the party shall be as provided in § 67-1-908, and in no other manner.   This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue.
TN Code § 67-1-910 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 9 - Payment of Tax Under Protest|§ 67-1-910. Refusal of Unrecognized Money

 Nothing in this part shall be construed to subject any officer of the state to any suit for a refusal on the officer's part to accept, in payment of revenue of the state, any kind or description of funds or securities or papers other than such as the officer may be authorized and required to receive for the time being by law.
TN Code § 67-1-911 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 9 - Payment of Tax Under Protest|§ 67-1-911. Provisions Applicable to Municipal Taxes

  Sections §§ 67-1-901 — 67-1-905 and 67-1-908 — 67-1-910 apply to the recovery of all taxes collected by any of the municipalities of this state.   In order to carry out the legislative intent that all of such sections, which now apply to the recovery of state taxes erroneously paid, be conformed to apply also to the recovery of taxes erroneously paid to municipalities, the following provisions are added:  The municipal officer collecting any municipal taxes paid under protest shall pay such revenue into the municipal treasury and, at the time of payment, shall give notice to the mayor and board of commissioners or other governing body of such municipality that the taxes were paid under protest;   If it be finally determined by any court having jurisdiction of any suit brought within thirty (30) days after such payment under protest against the municipality to recover such taxes that the taxes were wrongfully collected as not being due from the party to the municipality, the municipality shall refund such taxes with such interest as the court may determine to be proper, not exceeding the legal rate, and shall pay the costs of the cause; and   The city attorney or other legal officer of such municipality shall conduct the defense of such suit.
TN Code § 67-1-912 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 9 - Payment of Tax Under Protest|§ 67-1-912. Provisions Applicable to County Taxes

  Sections 67-1-901 — 67-1-905 and 67-1-908 — 67-1-910 apply to the recovery of all taxes collected by any of the counties of this state.    The county officer collecting any county taxes paid under protest shall pay such revenue into the county treasury and, at the time of payment, shall give notice to the county mayor and board of commissioners, or other governing body of a county, that the same were paid under protest.   If it be finally determined by any court having jurisdiction of any suit brought within six (6) months after such payment under protest against the county to recover such taxes that the same were wrongfully collected, as not being due from a party to the county, the county shall refund such taxes with such interest as the court may determine to be proper, not exceeding the legal rate, and shall pay the costs of the cause.
TN Code § 67-1-1001 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 10 - Back Assessment and Reassessment Generally|§ 67-1-1001. Part Definitions

  As used in this part, unless the context otherwise requires:  “Back assessment” means the assessment of property, including land or improvements not identified or included in the valuation of the property, that has been omitted from or totally escaped taxation; and   “Reassessment” means the assessment of property that has been assessed at less than its actual cash value by reason of connivance, fraud, deception, misrepresentation, misstatement, or omission of the property owner or the owner's agent.     This section shall not be construed to affect in any manner the operation of § 67-1-1004, relative to the protection of a bona fide purchaser.
TN Code § 67-1-1002 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 10 - Back Assessment and Reassessment Generally|§ 67-1-1002. Grounds

  Any property or properties included in this part or chapter 5 of this title shall be back assessed or reassessed for the period provided by law, viz.:  When the property or properties have been omitted from or escaped taxation;   When the property or properties have been assessed by the assessor or computed by the board of equalization at less than actual cash value by reason of any fraud, deception, misrepresentation, misstatement, or omission of full statements of the owner of the property or the owner's agent or attorney; or   When the owner of the property connives at or fraudulently procures or induces an assessment to be made by the assessor or computed by the board of equalization at less than its actual cash value; provided, that in all cases where there is a grossly inadequate assessment, fraud shall be presumed.     In all cases where any taxes or assessments may be set aside or declared void by any court by reason of any irregularity or neglect to comply with the law in the proceedings; by reason of the illegality of the act constituting the power or authority to assess and levy such taxes or assessments; for want of authority in the board or authority acting in lieu of the county legislative bodies or the duly authorized and legally constituted authorities of the state, for state and county purposes; and such other purposes as may be authorized by law, and the taxes still remain unpaid, the county legislative body of any county, whenever such taxes or assessments have been made or attempted to be made, shall have the power to reassess back taxes upon any lot or parcel of lots or parcels of land subject to or chargeable with taxes for state and county purposes, and relevy the lots or parcels, and the reassessment and levies for such purposes shall be and remain liens upon the lots or parcels of land, with interest from the date when the taxes were properly leviable and assessable where such original assessments remain due and unpaid.
TN Code § 67-1-1003 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 10 - Back Assessment and Reassessment Generally|§ 67-1-1003. Qualifying Municipalities for Reassessments — Appeals by Owners

  Any municipality that lies within the boundaries of two (2) or more counties and maintains an assessment office separate from the assessment offices of the counties in which the municipality lies may make back assessments and reassessments upon property located within the municipality and subject to municipal taxation through the offices of the municipal assessor in the manner otherwise provided in this part.   A property owner whose property has been assessed under subsection (a) and who disputes the assessment, or who claims exemption from the tax, may appeal the assessment to the municipal board of equalization within thirty (30) days of receipt of notice of the assessment. The municipal board of equalization shall hear the appeal within fifteen (15) days and issue a written decision within five (5) days of the hearing. If the board does not issue a decision within five (5) days of the hearing, the appeal may be taken to the state board of equalization. A decision of the municipal board of equalization may be appealed by the property owner or the municipality to the state board of equalization in the same manner as other appeals from action of the county boards of equalization.
TN Code § 67-1-1004 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 10 - Back Assessment and Reassessment Generally|§ 67-1-1004. Ineffective Against Bona Fide Purchaser

  In no case shall the back assessment or reassessment of real estate constitute a lien on the real estate that has, by bona fide sale, passed into the hands of innocent purchasers, but shall be a liability against the person owning the real estate at the time of the inadequate assessment.   The burden of proving a bona fide sale shall be upon the person owning such real estate at the time of such back assessment or reassessment.   Subsection (a) shall not apply to property that has wholly escaped taxation.
TN Code § 67-1-1006 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 10 - Back Assessment and Reassessment Generally|§ 67-1-1006. Obtaining Evidence

  The officials having power to back assess or reassess property are vested with full authority to administer oaths, send for and examine witnesses, and take such steps as may be deemed necessary or material to obtain information and evidence as to the value of the property.   Such witnesses, when properly summoned, shall be amenable to existing laws for nonattendance or failure to give evidence that is in their knowledge.
TN Code § 67-1-1007 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 10 - Back Assessment and Reassessment Generally|§ 67-1-1007. Authority for Back Assessment or Reassessment — Finality

  The officials vested with the power to make back assessments or reassess have full authority, in a proceeding to back assess or reassess such property, to make proper, correct, and adequate assessment of the property at its actual cash value, which, when entered upon the tax book or filed in writing with the authorized tax collecting authority, shall become a final and valid assessment of the property and collectible as such as fully and amply as if originally entered upon the assessment roll.   The assessment, when made by the official authorized to make the assessment, shall have the force and effect of a judgment against the person liable for the taxes for the year for which the reassessment is made.
TN Code § 67-1-1008 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 10 - Back Assessment and Reassessment Generally|§ 67-1-1008. Penalty and Costs

 If the back assessment or reassessment is sustained, the cost of the proceeding shall be added to the taxes and collectible as such. If the back assessment or reassessment is set aside, the cost shall be paid by the jurisdiction to which the taxes would have been payable, or by the complainant if the board determines the complaint was filed or prosecuted by the complainant without good cause. In a case of connivance, fraud, deception, misrepresentation, or failure to file a personal property schedule, the board may impose a penalty not to exceed fifteen percent (15%) of the taxes due, which shall be added to the taxes due and be collectible as such.
TN Code § 67-1-1009 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 10 - Back Assessment and Reassessment Generally|§ 67-1-1009. Estates — Examination of Inventories and Reports

 It is the duty of the county clerk to examine and compare the assessment rolls of the county with the inventories or reports of administrators and executors as soon as filed with the county clerk, for the purpose of ascertaining whether any personal property of any estate is subject under this chapter to back assessment or reassessment. In case such examination shows any personalty subject to such back assessment or reassessment, the clerk shall so report to the county trustee, who shall back assess or reassess the personalty under this part, and add the penalty previously designated.
TN Code § 67-1-1010 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 10 - Back Assessment and Reassessment Generally|§ 67-1-1010. Failure or Refusal of Clerk or Trustee to Perform Duties

 In case the county clerk or county trustee fails or refuses to perform the duty imposed, such clerk or trustee shall become liable on the clerk's or trustee's official bond for the amount of taxes that might have been recovered had the duty been properly performed, together with the penalty of fifteen percent (15%) added to the taxes, the liability and penalty to be recovered in any court of record or before any general sessions court, at the instance of any district attorney general or proper agent of the state, by suit or by motion, on five (5) days' notice.
TN Code § 67-1-1011 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 10 - Back Assessment and Reassessment Generally|§ 67-1-1011. Records and Reports

  Every collector of taxes, making assessments and collecting taxes under this chapter, shall keep a book upon which the collector shall enter all property assessed by the collector, giving a description of the property so assessed, the amount of taxes so collected and, upon the collector's final settlement with the commissioner and with the county legislative body, shall file a copy of the settlement, under oath, stating that the copy contains a true and a perfect list of all taxes so collected by the collector.   Should the property in any district or ward, or any part of the district or ward, escape assessment or fail in any manner to be assessed, the trustee is required to assess the property at its actual cash value, and report the amount of the taxes collected on the property to the county legislative body as “picked up” taxes at the same time the trustee reports lists of errors, etc., giving a description of the property, district, or ward in which located.  The county clerk is required to certify copies of the report to the officers with whom the trustee is required by law to settle.   The trustee shall account for the property in making final settlements of the trustee's various accounts, but no assessment authorized by this part shall be made for any other years than for the years in which the assessments shall be made and for three (3) years preceding the assessment.
TN Code § 67-1-1201 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 12 - Enforcement by Distress Warrant|§ 67-1-1201. Issuance of Warrant

  An officer charged with the duty of collecting state revenues is empowered and authorized to issue a distress warrant for the collection of any state taxes, fees, fines, interest, penalties or other revenues, whenever in the officer's discretion the collecting officer deems it necessary to issue a distress warrant to safeguard the revenues of the state.   The distress warrant may be addressed and delivered to the sheriff, any deputy sheriff or constable of the county in which the taxpayer has the taxpayer's office or principal place of business, or to the sheriff or any deputy sheriff or constable of any county in which the collecting officer has reason to believe property of such taxpayer may be found.
TN Code § 67-1-1202 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 12 - Enforcement by Distress Warrant|§ 67-1-1202. Execution of Warrant

  The sheriff, any deputy sheriff or constable into whose hands such warrant may come may execute it by distraint and sale of personal property belonging to the taxpayer. The proceedings with respect to the sale shall be the same as are provided by law for proceedings under an execution at law from a court of record. The executing officer shall be entitled to the same fees, commissions, and necessary expenses of removing and keeping the property distrained as in the case of an execution from a court of record.   It is the duty of the sheriff, any deputy sheriff or constable into whose hands such distress warrant may come, to make a return on the distress warrant within thirty (30) days from the date received. In the event any such officer fails to make the return as required by this section, the officer and the officer's bondspersons shall be personally liable for the amount set forth in the distress warrant.
TN Code § 67-1-1203 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 12 - Enforcement by Distress Warrant|§ 67-1-1203. Garnishments

 Garnishments may be issued and executed by the sheriff, any deputy sheriff or constable in the same manner as garnishments are issued and executed on executions at law. Before issuing a garnishment, the sheriff, any deputy sheriff or constable shall cause such distress warrant to be entered on the docket of any court of general sessions or circuit court of the county, and the procedure in the execution of such garnishment shall be the same as now provided by the statute for the execution of garnishments in civil cases.
TN Code § 67-1-1204 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 12 - Enforcement by Distress Warrant|§ 67-1-1204. Levy on Real Estate

 If the officer cannot find personal property to satisfy the distress warrant, the officer may levy the distress warrant upon any real estate in the officer's county belonging to the taxpayer. If levying on land, the distress warrant, together with the officers' return on the distress warrant, shall be returned to the circuit court of the county in which the land lies, and the land shall be condemned and sold under the orders of the circuit court in the same manner as in the case of the levy on land of an execution issued by a general sessions court.
TN Code § 67-1-1205 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 12 - Enforcement by Distress Warrant|§ 67-1-1205. Levy on Equitable Interest

  If the officer cannot find personal or real property belonging to the taxpayer to satisfy the distress warrant, the officer shall levy the distress warrant upon any equitable interest owned by the taxpayer in either personal or real property in the officer's county, the levy to be made on the equitable interest owned in personal property first and on the equitable interest owned in real property last.   The officer shall serve a copy of the distress warrant levied upon the equitable interest, together with the officer's return on the distress warrant, on the holder of the legal title and the secured creditor of record, which may be done by registered mail, notifying them of the intention to request an order of sale by the chancery court. Thereafter, the officer shall return the distress warrant, which shall show notice to the legal title holder and to the secured creditor of record of the levy and intent to return, to the chancery court of the county in which the equitable interest was levied upon, and the equitable interest or the property, whichever is deemed necessary by the court, shall be sold under the orders of that court for the satisfaction of any indebtedness that is a prior lien on the property and for the satisfaction of the distress warrant.   The distress warrant and return, together with any reply to the warrant, shall be heard before the chancellor after the second rule day after the distress warrant has been returned, the hearing on the distress warrant, which shall be subject to review by appeal, to have precedence over all other causes except those affecting state revenue. At the hearing, such orders of reference or of sale or otherwise, as may be necessary, shall be made to the end that the creditor's right shall be protected and the tax due the state may be collected as expeditiously as possible. The legality of the tax cannot be inquired into in this proceeding for any reason, the remedy of the taxpayer being expressly limited to that afforded under part 9 of this chapter.   Nothing in this part shall allow a levy on estates held in realty by a husband and wife as tenants by the entireties, unless liability for the tax is joint with the husband and wife.
TN Code § 67-1-1206 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 12 - Enforcement by Distress Warrant|§ 67-1-1206. Remedy Supplemental

 The remedy and procedure prescribed in this part is cumulative to any other remedies or procedures now prescribed with reference to any particular state taxes, fees, fines, penalties, interest and revenues. No other remedy prescribed by any particular taxing statute shall be held to be exclusive or to prevent the collecting officer from proceeding with the collection of the revenues under this part.