reglab/housing_qa huggingface dataset:
TN Code § 67-1-1502 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 15 - Statute of Limitations|§ 67-1-1502. Dismissal of Action After Expiration of Limitation

 It is the duty of the court in which proceedings concerning the collection of taxes may be brought, where the collection of taxes shall be claimed to be barred under § 67-1-1501, when this statute is pleaded, and the truth of the plea appears to the satisfaction of the court, to dismiss the cause, and order that the officer having the respective tax books in charge, enter on the tax books, opposite the name of the taxpayer, a memorandum of the judgment of the court.
TN Code § 67-1-1601 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1601. Commissions Disallowed on Failure to Settle or Pay Over

 Commissions shall not be allowed any collecting officer for collecting and paying over any public money, unless the officer makes settlement and payment as required by law.   Code 1858, § 668; Shan., § 961; Code 1932, § 1671; T.C.A. (orig. ed.), § 67-1424.
TN Code § 67-1-1602 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1602. Action Against Collector for Failure to Settle or Pay Over

  For any neglect or refusal to settle the collector's accounts, the commissioner and county mayor shall proceed against the collector and the collector's sureties, by motion, which shall not be abated, quashed, or delayed by any want of form or informality in prosecuting the accounts.   Any officer concerned in the collection of revenue who has failed to collect, make returns or settlement, or pay over moneys of the state received by such officer, at the time and in the manner required by law, may be proceeded against summarily, on motion, in the circuit court, by the proper law officer of the state, pursuant to the instructions of the commissioner.    Code 1858, §§ 670, 730 (deriv. Acts 1835-1836, ch. 12, § 20; 1839-1840, ch. 160, § 7); Shan., §§ 963, 1043; Code 1932, §§ 1672, 1772; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), §§ 67-1425, 67-1601; Acts 2003, ch. 90, § 2.
TN Code § 67-1-1603 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1603. Entry of Motion Against Delinquent

 On receipt of the commissioner's statement, under the commissioner's official seal, of the sum claimed by the state against the delinquent, in cases in which a statement can be made out, or of the delinquent's official bond, accompanied by the commissioner's instructions, the district attorney general or county auditor shall move the court for judgment against the delinquent.   Code 1858, § 731 (deriv. Acts 1835-1836, ch. 12, § 20; 1839-1840, ch. 160, § 7); Acts 1907, ch. 602, § 77; integrated in Shan., § 1044; Acts 1923, ch. 109, § 8; mod. Code 1932, § 1773; impl. am. Acts 1937, ch. 33, § 50; modified; T.C.A. (orig. ed.), § 67-1602.
TN Code § 67-1-1604 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1604. Time of Trial

 If the motion is made at a term requiring notice, and the notice is served five (5) days before the sitting of the court, the cause shall stand for trial at the first term.   Code 1858, § 737; Shan., § 1050; Code 1932, § 1779; T.C.A. (orig. ed.), § 67-1603.
TN Code § 67-1-1605 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1605. Precedence on Docket

 In all cases, motions or suits in favor of the state shall have precedence over other causes on the docket of any of the courts.   Code 1858, § 738; Shan., § 1051; Code 1932, § 1780; T.C.A. (orig. ed.), § 67-1604.
TN Code § 67-1-1606 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1606. Commissioner's Statement as Evidence — Copy of Bond

 The statement of the commissioner of the amount due the state from any delinquent shall be prima facie evidence of such amount and a copy of the delinquent's bond, from the commissioner's office, shall be received as evidence of the facts appearing on its face, unless, for sufficient reason, suggested on oath, the court require the production of the original.   Code 1858, § 732 (deriv. Acts 1839-1840, ch. 160, § 7; 1843-1844, ch. 103, § 7); Shan., § 1045; Code 1932, § 1774; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1605.
TN Code § 67-1-1607 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1607. Judgment Against Collector

 The court shall render judgment against the delinquent and the delinquent's sureties for the amount appearing due from the statement of the commissioner, or for the penalty of the bond, where there is no statement.   Code 1858, § 733; Shan., § 1046; Code 1932, § 1775; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1606.
TN Code § 67-1-1608 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1608. Amount of Judgment in Absence of Commissioner's Statement

 If there be no statement of the commissioner, a judgment nisi shall be rendered for the penalty of the bond, and the defendant may have an issue made up to prove the amount due, and judgment final shall be given for such amount.   Code 1858, § 734 (deriv. Acts 1843-1844, ch. 103, § 7); Shan., § 1047; Code 1932, § 1776; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1607.
TN Code § 67-1-1609 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1609. Judgment Against Surviving Principal and Sureties

 If the delinquent, or either of the delinquent's sureties, has died before the motion is made, the court shall give judgment against the sureties alone, in case of the death of the principal, or against the principal and surviving sureties on the bond, in case of the death of either of the sureties.   Code 1858, § 735 (deriv. Acts 1839-1840, ch. 160, § 13); Shan., § 1048; Code 1932, § 1777; T.C.A. (orig. ed.), § 67-1608.
TN Code § 67-1-1610 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1610. Interest and Damages

 In taking judgment against a delinquent officer, interest at the rate of six percent (6%) on the amount that the delinquent officer has failed to pay over shall be added, and twelve and one-half percent (12.5%) damages on the delinquency.   Code 1858, § 736 (deriv. Acts 1835-1836, ch. 15, §§ 14, 15; 1843-1844, ch. 103, § 5); Shan., § 1049; Code 1932, § 1778; T.C.A. (orig. ed.), § 67-1609.
TN Code § 67-1-1611 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1611. Credit for Claims Due Collector

 Where a judgment has been obtained against a delinquent officer, all bona fide claims due the delinquent officer, properly authenticated, shall be allowed by the commissioner upon settlement of the judgment.   Code 1858, § 742 (deriv. Acts 1843-1844, ch. 168, § 1); Shan., § 1052; Code 1932, § 1784; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1610.
TN Code § 67-1-1612 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1612. Receipt of Revenues Due State

 No district attorney general, either before or after suit is brought or judgment rendered, shall receive any money due the state. The clerk of the circuit court alone shall, for the clerk's county, receive moneys due the state from delinquent revenue collectors.   Code 1858, §§ 739, 740 (deriv. Acts 1843-1844, ch. 103, §§ 8, 9); Shan., §§ 1051a1, 1051a2; Code 1932, §§ 1781, 1782; modified; T.C.A. (orig. ed.), § 67-1611.
TN Code § 67-1-1613 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1613. Report and Deposit of Revenues by Clerk of Court

 The clerk of the circuit court, immediately after receiving any money due to the state from delinquent collectors of revenue, shall report the amount, and from whom and when received, and immediately deposit the money in the state treasury.   Code 1858, § 743 (deriv. Acts 1843-1844, ch. 103, § 9); Shan., § 1052a1; Code 1932, § 1785; T.C.A. (orig. ed.), § 67-1612.
TN Code § 67-1-1614 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1614. Clerk's Commission

 The clerk's commission upon all moneys received by the clerk from delinquent collectors, and reported to the commissioner and paid into the state treasury, shall be six percent (6%).   Code 1858, § 741; Shan., § 1051a3; Code 1932, § 1783; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-1613.
TN Code § 67-1-1615 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1615. Penalties for Violations Paid Into School Fund

 Any and all officers entrusted with the collection and disbursement of public funds or revenues violating this part, parts 7, 10 or 15 of this chapter, chapter 5, parts 4, 18, 19 or 20 of this title, or § 67-1-107, § 67-5-301, § 67-5-302, § 67-5-306, § 67-5-507 or § 67-5-513, upon whom no penalty has been imposed for so doing, commits a Class C misdemeanor, the fine portion of which shall be placed in the state treasury for the benefit of the public school fund.
TN Code § 67-1-1616 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1616. Monthly Penalty for Failure to Pay Over Taxes — Forfeiture of Office

 Where such trustee or other officer, whose duty it is to collect any taxes under this part, part 7, 10 or 15 of this chapter, chapter 5, parts 4, 18, 19 or 20 of this title, or § 67-1-107, § 67-5-301, § 67-5-302, § 67-5-306, § 67-5-507 or § 67-5-513, fails to account for any and all taxes that the trustee or officer has collected to the proper officer, in addition to the penalty  in § 67-1-1615, the trustee or officer shall be liable to a penalty of two percent (2%) per month on the taxes from the time the taxes should have been paid, which is in addition to the attorney's fees provided for in § 67-1-1619, none of which shall in any way be remitted after the matter is placed in the hands of the attorney; and the trustee or officer shall, in addition, forfeit the trustee's or officer's respective office.
TN Code § 67-1-1617 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1617. Action on Collector's Bond

  A motion or suit lies in favor of the state, county, or municipality against the trustee and sureties on the trustee's official bonds for any moneys, in the trustee's hands officially, not paid over or accounted for according to law or for failure to collect.   No surety on the bond of any trustee or other officer shall be liable for any penalty or attorney's fees until after demand has been made on the surety or sureties, and the surety or sureties have failed or refused to perform the duties required by law of the surety's or sureties' principal, or have failed or refused to pay over the sums of money due from such trustee or other officer.   Where a judgment has been obtained against any collector of revenue or other such officer, either alone or with a part of such collector's or officer's sureties, a similar motion may be made against the sureties against whom no judgment has been obtained, whether the suretyship appears in the same or another bond.   The person moved against shall have five (5) days' notice of the motion; provided, that this applies only to cumulative bonds, or where two (2) or more bonds have been given to secure the same object, and only to bonds already executed.
TN Code § 67-1-1618 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1618. Officials by Whom Suit Brought

  The motion or suit in favor of the state may be in the name of the state, and shall be brought by the county auditors or by the district attorney general of the district where it is instituted upon the request of the county auditors made upon direction of the commissioner and state treasurer.   The motion or suit by the county may be brought in the name of the state, for the use of the county, by the district attorney general or by counsel employed for that purpose.   A motion or suit in favor of the municipality may be in the name of the state for the use of such municipality by the mayor of the city or the city attorney.
TN Code § 67-1-1619 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1619. Attorney's Fee

 In each case, the counsel making the motion and conducting the suit shall be allowed ten percent (10%) on the recovery as compensation as fixed by § 67-1-1620, to be added to and become a part of the judgment; provided, that no such attorney's fee shall be chargeable to any surety on the bond of any such trustee or other officer whose duty it is to collect taxes under this title, until after demand has been made on such surety or sureties, and the surety or sureties have failed or refused to perform the duties required by law of the surety's or sureties' principal, or have failed or refused to pay over the sums of money due from such trustee or other officer.
TN Code § 67-1-1620 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1620. Collection and Accounting for Attorney's and Auditor's Fees

  The fees allowed to the counsel for the state shall be collected by the county auditor and reported and accounted for as provided in subsections (b) and (c).   The fees allowed to the counsel or county auditor for the county shall be collected by the counsel or county auditor and reported to the county mayor.   The fees allowed to the city attorney shall be collected by the city attorney and reported to the mayor of the city or other chief official.
TN Code § 67-1-1621 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1621. Taxpayer's Action Against Collector

  In case the county mayor refuses to make the motion or bring the suit, after the written request of any taxpayer to do so, then any taxpayer of the county may make such motion or bring suit in the name of the state, for the use of the county, and employ counsel to conduct the cause; provided, however, that before making such motion or bringing suit, the taxpayer shall obtain leave of the judge of the court in which the motion is to be made or the suit brought to do so. The taxpayer shall make such application in writing, stating fully the grounds for the application, of which application the county mayor shall have five (5) days' written notice, stating the time and place of application.   The judge shall hear the application at chambers or in term time, and may adjudge the costs of the application against the applicant, against the county mayor, or against the county as the judge shall deem just, and the judge shall enter judgment upon the record of the judge's court accordingly.
TN Code § 67-1-1622 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1622. Release of Collector's Liability Prohibited

 No power shall exist, either in the court or in any other official, to release any officer charged with the collection of revenue or the officer's sureties from the payment of any revenue, penalties or fees for which the officer or the officer's sureties may be liable.
TN Code § 67-1-1623 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1623. Actions Against State Officers

  The district attorney general or state agent may move the circuit court for judgment against the state treasurer, or other state officer, for any neglect, default, misprision, misfeasance, or malfeasance in office, for which such officer and the officer's sureties, or either of them, might be sued upon any bond or other obligation executed for the due and lawful discharge of the duties of the officer's office.   The motion shall be in writing, shall be signed by the district attorney general or state agent and shall be in the name of the state.   A copy of the motion left at the dwelling house of the defendant, or the defendant's last usual place of residence, or place of abode or place of doing business, five (5) days previous to the motion, shall be sufficient service of notice of the motion.   The court shall hear and determine the case without any declaration, or the formality of regular pleadings, according to the right of the case, and give judgment against the officer and the officer's sureties, and award execution as effectually as may be done by regular suit at law.    Code 1858, §§ 744-747; integrated in Acts 1907, ch. 602, § 77; Shan., §§ 1053-1056; Acts 1923, ch. 109, § 8; mod. Code 1932, §§ 1786-1789; modified; T.C.A. (orig. ed.), §§ 67-1624 — 67-1627.   Law Reviews.   The Tennessee Court Systems — Prosecution, 8 Mem. St. U.L. Rev. 477 (1978).
TN Code § 67-1-1625 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1625. Willful Failure of Collector to Pay Over — Felony

   Any tax collector who willfully fails or refuses to pay into the state treasury the revenue that the tax collector has collected commits a Class E felony.   It is the duty of the district attorney general of the district in which such defaulting revenue collector may reside to prosecute such collector for such offense.   Such tax collector shall be imprisoned in the state penitentiary for a period of not less than five (5) nor more than twenty (20) years.     “Tax collector,” as used in this section, includes and embraces all persons entrusted with the collection of the public revenue.
TN Code § 67-1-1626 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1626. Refund to Collector on Proof of Deficiencies in Collections

 When the collector has duly accounted with the commissioner or county mayor for the full amount of the year's revenue, and paid it into the treasury, without obtaining a credit for insolvencies or deficiencies of payment, and the collector afterwards, in the manner and within the time prescribed by law, procures the proper evidence to authorize the commissioner or county mayor to credit the collector with the evidence, such officers shall respectively issue to the collector a warrant for the amount of such insolvencies or deficiencies of payment.   Code 1858, § 656; Shan., § 934; Code 1932, § 1649; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 67-1427; Acts 2003, ch. 90, § 2.
TN Code § 67-1-1627 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1627. Collector's Action for Reimbursement of Tax Paid by Collector

 Any tax collector who has failed to collect any tax, but who has paid the tax to the state, county, or municipality to which the tax was due and payable, shall, in addition to the remedies provided by law, have a right to sue a defaulting taxpayer for the amount of the tax, as upon an account for money paid to the collector's use, and recover judgment for the tax, together with six percent (6%) interest per annum on the judgment for the time the tax should have been paid; provided, that the suit is brought within one (1) year after the collector has paid the tax.
TN Code § 67-1-1628 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 16 - Officers Charged With Delinquent Taxes|§ 67-1-1628. Powers of Collector After Expiration of Term

 Revenue collectors whose terms of office have expired, and whose successors have been elected, and who have not collected the taxes due for the time during which they held such office, shall, whenever they have paid into the treasury the amount charged against them on account of state and county revenue, have the same privileges, and be subject to the same laws, in the collection of the uncollected taxes, that are applicable to other revenue collectors.
TN Code § 67-1-1702 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 1 - General Provisions|Part 17 - Disclosure of Tax Returns and Tax Information|§ 67-1-1702. Confidentiality

  Notwithstanding any law to the contrary, returns, tax information and tax administration information shall be confidential and, except as authorized by this part, no officer or employee of the department or of any office of a district attorney general or any state or local law enforcement agency, and no other person, or officer or employee of the state, who has or had access to such information shall disclose any such information obtained by such officer or employee in any manner in connection with such officer's or employee's service as an officer or employee, or obtained pursuant to this part, or obtained otherwise.   Notwithstanding any other law to the contrary, the confidentiality and disclosure of any record or document pertaining to a motor vehicle registration or motor vehicle title for which the department has responsibility under title 55, Chapters 1 6, title 65, chapter 15, or any other applicable statute shall be controlled by title 55, chapter 25.   This part does not apply to any record, document, or other information pertaining to a tax on the privilege of occupancy in a hotel imposed by a city, town, or county pursuant to an ordinance, resolution, or private act.