reglab/housing_qa huggingface dataset:
TN Code § 67-5-1903 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 19 - Accounting and Settlement|§ 67-5-1903. Annual Report of Delinquent Taxes and Double Assessments

   Annually, at the July meeting of the county legislative body, the trustee shall present a report to the county legislative body of all delinquent taxes and double assessments in the county. This report shall be verified by affidavit of the trustee and filed with the county clerk.   The report shall be spread upon the minutes of the county legislative body and municipality, respectively.      The county legislative body shall proceed to examine the report, and shall allow the trustee a credit for such taxes so reported insolvent or delinquent and for double assessments, as it may be satisfied remain uncollected without the default of the trustee, and no more.   The county legislative body shall not allow the trustee a credit for any item on the report, even though duly sworn to by the trustee, if, after examining each credit, the county legislative body has knowledge or information showing the item to be inaccurate.     A list of such allowances shall be made out and certified by the county clerk and transmitted to the proper authorities of the state, county and municipality, respectively.   All of the items for which the county legislative body shall not allow a credit shall be charged against the trustee; and, notwithstanding the county legislative body may have allowed the trustee credits, such acts shall not operate as an estoppel in the event that it should afterwards appear that such credit was improperly allowed; provided, that no such items for which the county legislative body shall have allowed credit shall be charged against or collected from any surety on the bond of any such trustee.   The report referred to in this section must not include delinquent taxes that have been delivered by the trustee to the delinquent tax attorney for the filing of court actions to collect the taxes.
TN Code § 67-5-1905 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 19 - Accounting and Settlement|§ 67-5-1905. Credits to Trustee on Settlement With County

 The trustee, on settlement of the trustee's accounts with the county mayor, shall be entitled to the following credits:   For the trustee's commissions; and   For all legal disbursements.    Code 1858, §§ 530-532; Shan., §§ 931-933; mod. Code 1932, §§ 1646-1648; T.C.A. (orig. ed.), §§ 67-1421 — 67-1423; impl. am. Acts 1978, ch. 934, § 24; 2003, ch. 90, § 2.
TN Code § 67-5-2002 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 20 - Delinquent Taxes|§ 67-5-2002. Publication of Delinquent Tax Lists

  The county trustee may cause advertisement to be made annually of the delinquent tax lists in one (1) or more newspapers of general circulation, published in the county, listing the name of the delinquent taxpayer and the amount of the taxpayer's delinquency on each item of taxable property, the costs for which shall be borne by the county, not to exceed the usual and customary legal advertising rate.   The trustee publishing the delinquent tax lists shall give the lists to papers at least twenty (20) days before being turned over to the tax attorney. Failure of any taxpayer's name to appear on a delinquent tax list publication or incorrect information shall not be a defense to any suit for tax collection.
TN Code § 67-5-2004 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 20 - Delinquent Taxes|§ 67-5-2004. Collection by Garnishment

 The officers to whom the delinquent lists are so delivered may proceed against the delinquent taxpayers by garnishment proceedings, returnable before any general sessions court in the district where the delinquent resides, or to any court, which garnishment shall run in the name of the state for its own behalf and for the use and benefit of the county.
TN Code § 67-5-2005 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 20 - Delinquent Taxes|§ 67-5-2005. Delinquent Municipal Real Property Taxes — Tax Sale

  When a municipal corporation uses the county trustee or the delinquent tax attorney to collect delinquent real property taxes of the corporation, the proper officers of the corporation shall certify the delinquent taxes to the county trustee by April 1 of the second calendar year after the taxes become due.   The property so certified to the county trustee on which the municipal taxes are delinquent shall be advertised and sold by the county trustee at the same time and in the same manner and as a part of the county trustee's other sales of property for state and county taxes.   The proceeds of such sale shall be disposed of and the property may be redeemed as elsewhere provided in this title with reference to property sold for the collection of state and county taxes.   The power of each municipal corporation under its charter to collect its own taxes and delinquent taxes is preserved. If a municipal corporation has the power under its charter to collect its own taxes, but the charter makes no provision for the collection of delinquent taxes, the municipal corporation may provide by ordinance for the collection of its delinquent taxes. Nothing in this subsection (d) may be construed as limiting the authority of the county trustee to collect both current and delinquent county and municipal property taxes under this title.
TN Code § 67-5-2006 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 20 - Delinquent Taxes|§ 67-5-2006. Return of Delinquent Tax List — Settlement

   The sheriff, constable and deputy trustee having delinquent lists for collection shall make partial settlement with the trustee whenever required by the trustee, and shall, on or before January 1 following the receipt of the delinquent tax lists, make final settlement with the trustee and return the lists showing in the return what disposition was made of each item of taxes therein set out, and the reason for not collecting items remaining unpaid, and sign the return in the sheriff's, constable's or deputy trustee's official capacity.   The officer making the return shall receive no additional compensation for making it.     On January 1, the constable or deputy trustee shall make a final settlement of the taxes in the constable's or deputy trustee's hands for collection, and in the settlement shall be charged with the aggregate amount of taxes in the constable's or deputy trustee's hands for collection, and be credited with the amount collected and accounted for, with errors, double and illegal assessments, and with such insolvent or other taxes as such officer shall show could not have been collected by law after diligent effort on such officer's part.   It is the duty of the collecting officers to make return of the delinquent lists to the county trustee, on or before January 1 of each year, and the officer failing to make such a return on or before January 1, as provided in this subsection (c), shall be presumed to have collected all the taxes on the lists delivered to such officer, and shall account for and pay the taxes to the trustee.   Any balance found due on such settlements may be recovered of the constable or deputy trustee and such person's sureties on such person's bond, by suit or motion, on five (5) days' notice, in any court of record, instituted by the county trustee or any agent or district attorney general of the state.    No credit shall be allowed the county trustee, by way of releases, until the delinquent lists have been returned to the county trustee's office by the collecting officer.   After the return of such lists by the officer to the county trustee's office, the county legislative body may allow the trustee credit for erroneous assessments and double taxation, but no credit shall be allowed for any item due from insolvent delinquent land taxpayers, and such taxes shall remain a charge upon the books of the county trustee until the county trustee complies with the requirements of § 67-5-2406.
TN Code § 67-5-2007 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 20 - Delinquent Taxes|§ 67-5-2007. Collection Fees and Costs

   The officer making such collection shall receive no additional fees for making delinquent collections.   The only compensation shall be salaries paid to deputies in accordance with title 8, chapter 20, or to trustees in accordance with §§ 8-24-102, 8-24-106, and 8-24-107.   Postage and other office expenses incurred by the trustee or the trustee's deputies incidental to the collection of delinquent taxes shall be paid from the fees of the trustee.     In case of a levy or garnishment proceeding, officers shall receive, in addition to the compensation provided in subdivision (a)(2), the fees allowed by law in such cases, the fees to be taxed as a part of the costs of collection and to be paid by the delinquent.   Neither the state nor county shall be liable for costs where no collection is made by the officer.
TN Code § 67-5-2008 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 20 - Delinquent Taxes|§ 67-5-2008. Payment of Tax After Return of Delinquent Tax List

 From January 1 until February 1, and until the bill is filed to collect delinquent taxes, delinquent taxes may be received at the office of the county trustee who shall, at the same time, collect the penalties and interest.
TN Code § 67-5-2009 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 20 - Delinquent Taxes|§ 67-5-2009. Record of Levies

 The trustee shall keep a record of all levies made by the trustee or deputies and of proceedings under such levies.
TN Code § 67-5-2010 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 20 - Delinquent Taxes|§ 67-5-2010. Interest — Delinquent Taxes

   To the amount of tax due and payable, interest of one and one-half percent (1.5%) shall be added on March 1, following the tax due date and on the first day of each succeeding month, except as otherwise provided in regard to municipal taxes. Any county having a population in excess of seven hundred thousand (700,000), according to the 1980 federal census or any subsequent federal census establishing tax due dates other than the first Monday in October in each year, in accordance with § 67-1-701(a), shall have the authority to establish the date that interest shall begin to accrue as the date of delinquency in lieu of March 1.   The rate of interest as provided in this section may be reduced to an amount of not less than twelve percent (12%) per annum in the aggregate, upon approval by a two-thirds (2/3) vote of the appropriate local governing body that levied such taxes, in any county having a population of not less than twenty-four thousand six hundred (24,600) nor more than twenty-four thousand seven hundred (24,700), according to the 1980 federal census or any subsequent federal census.     In all instances in which current municipal taxes are collected by the county trustee, the following provisions and rules for the collection of delinquent taxes that may be due to the municipalities and none other shall prevail and obtain, anything in this chapter to the contrary notwithstanding:  The taxes levied and assessed by such municipalities shall become due and delinquent on the date as now provided by existing laws; and   If such municipal taxes are not paid on or before the date fixed for the delinquencies thereof, to the amount of tax due and payable, interest of one and one-half percent (1.5%) shall be added on March 1, following the tax due date and on the first day of each succeeding month.
TN Code § 67-5-2011 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 20 - Delinquent Taxes|§ 67-5-2011. Military Personnel — Due Date of Taxes

  No property tax owed by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102, from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner.   A person claiming this delay shall apply to the county trustee on or before the day the tax becomes delinquent, and present copies of official orders or other satisfactory proof of such person's deployment and stationing outside the United States during a period of hostilities.   The trustee shall give notice of approved applications to city collecting officials and to the clerk and master of the chancery court.   This section shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense.
TN Code § 67-5-2013 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 20 - Delinquent Taxes|§ 67-5-2013. De Minimus Property Tax

  With respect to a de minimus property tax totaling less than five dollars ($5.00) as calculated for a duly assessed parcel of real property, if authorized by a private act, resolution, or ordinance levying the tax, the county trustee or other property tax collecting official may:  Decline to bill the tax;   Decline to refer the tax for further collection; or   Abate any penalty or interest otherwise due for late payment of the tax.     The tax collecting official shall maintain a list of de minimus taxes by parcel and by year, and the tax may be collected when a tax related to the same parcel is tendered for a later year; provided, that such collection is not barred by any applicable statute of limitations.
TN Code § 67-5-2101 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 21 - Tax Lien — Generally|§ 67-5-2101. Taxes on Which Lien Based

  The taxes assessed by the state of Tennessee, a county, or municipality, taxing district, or other local governmental entity, upon any property of whatever kind, and all penalties, interest, and costs accruing thereon, shall become and remain a first lien upon such property from January 1 of the year for which such taxes are assessed.   In addition to the lien on property, property taxes shall become and remain a personal debt of the property owner or property owners as of January 1 of the tax year, and, when delinquent, may be collected by suit as any other personal debt. In any lawsuit for collection of property taxes, the same penalties and attorney fees shall apply as set forth in § 67-5-2410 for suits to enforce liens for property taxes. The claim for the debt and the claim for enforcement of the lien may be joined in the same complaint.
TN Code § 67-5-2102 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 21 - Tax Lien — Generally|§ 67-5-2102. Property Subject to Lien

  This lien shall extend to each and every part of all tracts or lots of land, and to every species of taxable property, notwithstanding any division or alienation thereof, or assessing or advertising the same in the name of persons not actually owners thereof at the time of the sale, or though the owner be unknown. However, there shall be no lien against leased personal property assessed to a lessee.   Such taxes shall be a lien upon the fee in the property, and not merely upon the interest of the person to whom the property is or ought to be assessed, but to any and all other interests in the property, whether in reversion or remainder, or of lienors, or of any nature whatever. Notwithstanding this subsection (b), the lien does not attach to an easement appurtenant upon property that is a servient estate or to an easement in gross that was assessed separately from the property by either the county assessor of property or the office of state assessed properties in the office of the comptroller of the treasury.   Where there is assessable under the law a leasehold interest in real estate or any improvements on real estate, under which such real estate is exempt from taxation in the hands of and to the owner thereof, the taxes assessed against such leasehold interest or interest in improvements on such exempt real estate shall be a lien only upon such leasehold interest or interest in improvements, and not upon the interest of the owner of the fee or the remainder or reversion of the fee.   In all cases where a penalty is incurred for exercising a privilege without license, the interest that the person thus exercising the privilege without license has in the building shall be liable for the penalty, superior to all other claims; but the interest of the owner of the building shall not be liable, unless the owner is privy to the violation of law.   The distress warrant authorized by law to be issued in such cases, if proceeded with to sale, shall operate as a writ of possession against the party exercising the privilege, without license.    Code 1858, § 555 (deriv. Acts 1803, ch. 3, § 3; 1813, ch. 98, § 3); Acts 1870, ch. 96, §§ 2, 3; 1907, ch. 602, §§ 1, 31; Shan., §§ 758, 758a1, 758a3, 759, 760; Code 1932, §§ 1330, 1331, 1333-1335; T.C.A., (orig. ed.), §§ 67-1802, 67-1803, 67-1805 — 67-1807; Acts 1990, ch. 1075, § 12; 2018, ch. 863, § 1.
TN Code § 67-5-2201 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 22 - Tax Lien — Receivership|§ 67-5-2201. Part Definitions

 As used in this part, unless the context otherwise requires:   “Delinquent tax” means a tax as defined in this section that has been due and payable for at least two (2) years or a tax that has been due and payable for at least one (1) year on real property that is vacant and abandoned pursuant to § 67-5-2701(a)(3)(D);   “Governmental body” means the state of Tennessee, or any county, municipality or other governmental subdivision of the state;   “Property” means any and all real property and all improvements thereon or used in connection therewith;   “Tax” means any obligation due a governmental body, which obligation is secured by a lien on real property;   “Tax lien” means the lien securing a tax as defined in this section; and   “Tax suit” means any suit brought to enforce a tax lien as defined in this section.
TN Code § 67-5-2202 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 22 - Tax Lien — Receivership|§ 67-5-2202. Right to Appointment of Receiver

   When a suit is brought or has been brought to enforce a tax lien and when such tax lien secures a delinquent tax, any governmental body having an interest in such tax lien shall have the right to have the court in which the tax suit is pending appoint a receiver to collect rents on the property subject to such tax lien.   This right shall exist whether or not such property is being misused, wasted, or neglected, and whether the security for such tax is adequate or not.     The right and matter of the appointment of receivers and of receiverships shall, in all cases, however, be within the sound discretion of the court to which application therefor may be made.
TN Code § 67-5-2203 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 22 - Tax Lien — Receivership|§ 67-5-2203. Residence Not Subject to Receivership

 This part does not apply to any property that is occupied by the owner as the owner's residence, including any farm connected with such residence and cultivated by the owner.
TN Code § 67-5-2204 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 22 - Tax Lien — Receivership|§ 67-5-2204. Intervention by Governmental Body Not an Original Party

  Where any receivership property is subject to a tax lien securing a tax owed to a governmental body that is not a party to the receivership suit, such governmental body shall be allowed to intervene in the receivership suit.   Such intervention shall not affect distributions made by the receiver before such intervention, but subsequent distributions shall be made on the same basis as if the intervening party had been an original party to the receivership suit.
TN Code § 67-5-2205 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 22 - Tax Lien — Receivership|§ 67-5-2205. Leases by Receiver — Maintenance and Operating Expenses

   The receiver is authorized to rent or lease the receivership property upon such terms as may be approved by the court in which the receivership is pending.   Any lease thus made by the receiver shall terminate upon the termination of the receivership.     From any assets of the receivership, the court may authorize the payment of a reasonable premium on any surety bond required of the receiver and reasonable expenses for the maintenance, repair or improvement of the receivership property.
TN Code § 67-5-2206 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 22 - Tax Lien — Receivership|§ 67-5-2206. Compensation of Receiver

 The receiver's compensation shall be fixed by the court in which the receivership is pending, but such compensation shall not be fixed at more than five percent (5%) of the gross amount of the receipts of the receivership.
TN Code § 67-5-2207 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 22 - Tax Lien — Receivership|§ 67-5-2207. Attorney for Receiver

  If the receiver should require the services of an attorney, the court shall appoint as attorney for the receiver one (1) or more of the attorneys representing any governmental body that is a party to the receivership suit.   Such attorney for the receiver shall serve without any compensation other than that received from the governmental body that such person represents as attorney.
TN Code § 67-5-2208 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 22 - Tax Lien — Receivership|§ 67-5-2208. Termination of Receivership

  The receivership may be discontinued at any time by order of the court in which the receivership is pending, and the receivership shall be terminated when all taxes due parties to the tax suit have been paid by the receiver, by the owner of the receivership property, or in any other manner.   Where a receivership is secured for a number of parcels of land belonging to the same owner, the receivership of all parcels may be continued until the taxes on all such parcels have been paid.
TN Code § 67-5-2209 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 22 - Tax Lien — Receivership|§ 67-5-2209. Distribution of Receivership Assets

 The assets of the receivership shall be distributed for the following purposes, preference being given to the purposes in the order named:   Court costs and all necessary or desirable expenses of the receivership, including the cost of maintenance, repair and improvement of receivership property;   Taxes due parties to the tax suit in which the receiver is appointed, the same preference being given on such distribution that would be given in the distribution of funds resulting from a tax sale of the receivership property; and   Any residue remaining after the termination of the receivership shall be paid to the owner of the receivership property.
TN Code § 67-5-2210 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 22 - Tax Lien — Receivership|§ 67-5-2210. Remedies Additional

 The remedies provided for in this part shall be in addition to all existing remedies for the collection of delinquent taxes, including any existing right concerning the appointment of a receiver in tax suits.