reglab/housing_qa huggingface dataset:
TN Code § 7-63-105 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 63 - Actions in Lieu of Arrest|Part 1 - Traffic Citations in Lieu of Arrest|§ 7-63-105. Failure of Offender to Appear After Signing Agreement — Additional Warrant

 In the event that the offender signs the agreement and waiver as provided in § 7-63-102, and then fails to appear for trial at the time and place designated, then the court having jurisdiction of the case shall immediately issue a warrant against the offender for the offense, and an additional warrant for the offense of violating the agreement to appear; provided, that the municipal, metropolitan or city government has made the failure so to appear an offense, or has adopted the state law creating such offense. The warrant or warrants shall then be served upon the offender and the procedure followed as set out in § 7-63-104 regarding the service of warrants, booking the defendant, and taking appearance bail or committing to jail.
TN Code § 7-63-106 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 63 - Actions in Lieu of Arrest|Part 1 - Traffic Citations in Lieu of Arrest|§ 7-63-106. Issuance of Citation or Complaint After Investigation at Scene of Accident or Place of Violation

 All the procedures enumerated in this part as to giving citations or complaints in lieu of making arrests and taking out warrants shall also apply when the officer, as designated in § 7-63-101, makes a personal investigation at the scene of a traffic accident, or makes a personal investigation at the place of violation, as a result of which the officer has reasonable and probable grounds to believe that the driver of any vehicle involved in the accident has violated any traffic ordinance, law or regulation of any municipal, metropolitan or city government in this state; or in the case of violations other than traffic accidents, the officer has reasonable and probable grounds to believe that the owner or occupant of property involved in a violation has violated any ordinance, law or regulation of any municipal, metropolitan or city government in this state.
TN Code § 7-63-107 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 63 - Actions in Lieu of Arrest|Part 1 - Traffic Citations in Lieu of Arrest|§ 7-63-107. Part Inapplicable — Driving Under Influence — Nonresidents

 None of the provisions of this part shall apply when it appears that the offending party is guilty of driving while under influence of intoxicants or drugs, or if the offender is a nonresident of the state of Tennessee.
TN Code § 7-63-108 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 63 - Actions in Lieu of Arrest|Part 1 - Traffic Citations in Lieu of Arrest|§ 7-63-108. Application to Certain Counties

 This chapter shall also apply to counties with populations of less than five hundred thousand (500,000), according to the 1990 federal census or any subsequent federal census, that have adopted a charter form of government pursuant to title 5, chapter 1, part 2.
TN Code § 7-63-201 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 63 - Actions in Lieu of Arrest|Part 2 - Ordinance Summons|§ 7-63-201. Sanitation, Litter Control and Animal Control — Issuance of Summons — Copies

 Notwithstanding § 7-63-101, any municipal, metropolitan or city government may designate by ordinance or resolution certain municipal enforcement officers in the areas of sanitation, litter control, and animal control who may not arrest or issue citations in lieu of arrests pursuant to part 1 of this chapter, but who, upon witnessing a violation of any ordinance, law or regulation of that municipal, metropolitan or city government, may issue an ordinance summons, leaving a copy with the offender, showing the offense charged and the time and place when such offender is to appear in court.
TN Code § 7-63-202 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 63 - Actions in Lieu of Arrest|Part 2 - Ordinance Summons|§ 7-63-202. Treatment as Citation in Lieu of Arrest

 Such ordinance summons shall be treated as a citation in lieu of arrest as provided for in §§ 7-63-102 and 7-63-103.
TN Code § 7-63-203 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 63 - Actions in Lieu of Arrest|Part 2 - Ordinance Summons|§ 7-63-203. Refusal to Sign Agreement to Appear in Court — Arrest

 In the event the offender refuses to sign the ordinance summons agreement to appear in court, the municipal enforcement officer in whose presence the violation is committed may have a summons issued by the clerk of the municipal, metropolitan, or city court, or the municipal enforcement officer may seek the assistance of a police or peace officer to witness the violation, who may issue a citation in lieu of arrest for the violation or make arrest for failure to sign the citation in lieu of arrest, as provided in § 7-63-104.
TN Code § 7-63-204 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 63 - Actions in Lieu of Arrest|Part 2 - Ordinance Summons|§ 7-63-204. Failure of Offender to Appear for Trial

 Failure of the offender to appear for trial after signing of the ordinance summons agreement shall cause the court having jurisdiction to issue a warrant against the offender, as provided for in § 7-63-105.
TN Code § 7-64-101 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 1 - Chapter 831 Deferral|§ 7-64-101. Eligibility for Deferral. [For Contingent Amendment, See the Compiler's notes.]

  The legislative body of any county or municipality may provide by resolution that any single person age sixty-five (65) years of age or older, or any married couple of which both are sixty-five (65) years of age or older, or any person who is totally and permanently disabled, who owns real property, and who uses and occupies such property as a place of residence, may apply to the county trustee of the county where such residence is located for a deferral of payment of all real property taxes on such residence.   [For contingent amendment, see the Compiler's Notes.] This part shall not apply to any single person age sixty-five (65) years of age or older, or to any married couple of which both are sixty-five (65) years of age or older or to any family group that has more than one (1) person residing permanently in the principal residence, whose combined gross income, as defined by the Internal Revenue Code (26 U.S.C.) is greater than twelve thousand dollars ($12,000) a year.
TN Code § 7-64-102 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 1 - Chapter 831 Deferral|§ 7-64-102. Limitations on Property Eligible for Deferral. [For Contingent Amendment, See the Compiler's notes.]

  In the event the taxpayer's principal residence is on a farm or a parcel of land greater than one (1) acre, the tax deferral granted by this part shall only apply to the principal residence and no more than one (1) acre of land.   [For contingent amendment, see the Compiler's Notes.] The tax deferral granted by this part shall apply to no more than sixty thousand dollars ($60,000) of the appraised fair market value, as determined from the records of the county assessor of property.
TN Code § 7-64-103 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 1 - Chapter 831 Deferral|§ 7-64-103. Application Process. [For Contingent Amendment, See the Compiler's notes.]

  Applications for deferral of real property taxes shall be made annually on or before March 1 of each year, unless a later date for applications is provided by resolution of the legislative body of the county or municipality authorizing the program. Any applications received by the county trustee after this date shall be considered for deferral of real property taxes for the following tax year.   The state division of property assessments shall prepare an application form to be approved by the state board of equalization for such deferrals, which shall contain the following information and such additional information as may be required by the state board of equalization:  Name and address of the applicant or applicants;   Date and place of birth of the applicant or applicants;   Relationship between the applicants;   Description and location, by civil district, of the property;   Name of the person or persons holding title to the property;   Name and address of any mortgagee or lienholder;   The amount of any mortgage or lien against such property; and   Oath or verification of the information and disclosure by the applicant or applicants.     [For contingent amendment, see the Compiler's Notes.] Such application shall be accompanied by a fee in the amount of five dollars ($5.00) to be used to defray any expenses in the processing of such application.   The trustee or appropriate municipal official shall furnish the county assessor of property a copy of each application for deferral of property taxes. Whenever application for deferral of real property taxes is made, the county assessor of the county where the residence is located shall, within ninety (90) days, reassess such property claimed for deferral and forthwith notify the county trustee or the appropriate municipal official of the amount of the reassessment and value for tax purposes.   Such applications shall be available for public inspection during the normal business hours of the trustee's office.   After the trustee determines that the applicant meets the provisions of this part, the trustee shall approve such application only after receiving written approval from the holder of a note secured by any mortgage or deed of trust on such residence.   Notice of each approved application for deferral of taxes shall be furnished to the register of deeds by the trustee.
TN Code § 7-64-104 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 1 - Chapter 831 Deferral|§ 7-64-104. Deferral — Lien for Unpaid Taxes. [For Contingent Amendment, See the Compiler's notes.]

  Whenever a deferral of real property taxes is granted, assessment of such taxes shall continue on an annual basis; however, they shall not become due and payable until the deferral is terminated.   The unpaid balance of assessed real property taxes shall constitute a lien against such property, and shall be subject to interest at the rate of ten percent (10%) a year. Such accrued taxes and such interest shall be a lien of the first priority on the property in the particular local government. Such a lien shall remain in effect until the taxes and interest are paid.   The tax deferrals created by this part shall not be subject to the statutory penalties imposed on delinquent taxes, and the lien created in the local government shall not be subject to any applicable statute of limitation.
TN Code § 7-64-105 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 1 - Chapter 831 Deferral|§ 7-64-105. Termination of Deferral

  Deferrals on payment of real property taxes granted under the terms of this part shall be terminated:  Upon the death of the person to whom the deferral was granted and that person's surviving spouse if such spouse meets the terms and conditions of this chapter; or   When the residence is sold.     When such termination is by death, such taxes and interest shall be due and payable within eighteen (18) months of such termination or the settlement of the estate, whichever occurs first.   When such termination occurs as a result of the sale of the property, all unpaid taxes and interest on the taxes shall become due and payable within sixty (60) days. A deed for the sale of such property shall not be accepted for recordation in the office of the county register of deeds until all taxes and interest have been paid.
TN Code § 7-64-106 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 1 - Chapter 831 Deferral|§ 7-64-106. Powers of State Board of Equalization

  The state board of equalization is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, for the administration of this part, and such rules and regulations shall be administered by the state division of property assessments.   Such board shall have jurisdiction to conduct through its hearing examiner a hearing regarding the complaint and appeal of any person or official arising under this chapter; provided, that notice of the complaint and appeal is received in the office of the executive secretary for the state board of equalization within forty-five (45) days of the date written notice is sent of the action that is the subject of the appeal.   Any action by the state board of equalization shall be final and conclusive, subject to judicial review.
TN Code § 7-64-107 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 1 - Chapter 831 Deferral|§ 7-64-107. Applicability of Provisions — Filing and Approval of Applications

  If this part is applicable only in a municipality, application may be made to the appropriate municipal official in accordance with subsections (b) and (c), and, upon approval of the application, a deferral of payment of real property taxes on such residence shall be granted as provided in this part.   When the property is within the boundaries of any municipality, the deferral of real property taxes may also apply to municipal real property taxes, and the trustee shall furnish a copy of each approved application to the appropriate official of such municipality.   If the deferral of real property taxes is effective in a municipality, the application shall be filed with and approved by the appropriate municipal official in the same manner as the trustee until this part is also effective in the county, after which the approval of the trustee shall be for both county and municipality.
TN Code § 7-64-108 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 1 - Chapter 831 Deferral|§ 7-64-108. Construction of Part

 It is the legislative intent that this part be strictly construed so that the benefits of this part shall be extended only as specifically provided for in this part.
TN Code § 7-64-201 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 2 - Chapter 659 Deferral|§ 7-64-201. Localities Authorized to Provide Deferrals

  The legislative body of any county or municipality may provide by resolution that:  Any taxpayer or spouse who is sixty-five (65) years of age or older and who owns residential property as such person's principal place of residence shall pay taxes on such property as any other taxpayer, but taxes on the property in the amount that exceeds such person's property tax for the year 1979 may be deferred at the interest rate provided for in this part, with such deferred taxes to remain a lien upon the property as provided in this part;   Any taxpayer who reaches sixty-five (65) years of age on or before March 27, 1980, who owns residential property as such person's principal place of residence shall thereafter pay taxes on such property in the same amount as other taxpayers, but that any taxes in excess of the 1979 taxes may be deferred until the date of sale of such property or the date of death of the taxpayer, or the death of the surviving spouse, and that any taxpayer who reaches sixty-five (65) years of age after March 27, 1980, may defer any taxes in excess of the amount in effect in the year such person becomes sixty-five (65) years of age subject to the other provisions of this part; and   Any taxpayer who is sixty-five (65) years of age or older who purchases residential property as such person's principal place of residence after such person's sixty-fifth birthday may defer taxes in excess of the amount of tax in the year such person purchased the property subject to this part.     Whenever the fair market value of such property is increased as the result of improvements to such property after March 27, 1980, then the assessed value of such property shall be adjusted to include such increased value, and the taxes shall also be increased proportionally with the increased value, which increased value shall not be subject to the benefits of the tax deferment provided for in this part.   In the event the taxpayer's principal place of residence is on a farm or plot of ground larger than one (1) acre, the benefits of this part shall be limited to the principal residence and not in excess of one (1) acre of ground.
TN Code § 7-64-202 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 2 - Chapter 659 Deferral|§ 7-64-202. Taxpayer Income — Limitation on Eligibility. [For Contingent Amendment, See the Compiler's notes.]

 No taxpayer or taxpayers whose income exceeds twelve thousand dollars ($12,000) annually shall be eligible for the tax deferral provided for in this part.
TN Code § 7-64-203 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 2 - Chapter 659 Deferral|§ 7-64-203. Determining Income Limitation. [For Contingent Amendment, See the Compiler's notes.]

 Any taxpayer who owns residential property as such taxpayer's principal place of residence, whose combined annual income from all sources is less than twelve thousand dollars ($12,000), or in the event of a married couple or in the event more than one (1) person is living permanently in the principal residence, this limitation of twelve thousand dollars ($12,000) on income from all sources shall apply to the combined income of both the husband and wife and/or all family members residing in the residence.
TN Code § 7-64-204 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 2 - Chapter 659 Deferral|§ 7-64-204. Other Laws Superseded

 The tax deferrals referred to in this part shall not be subject to penalties as provided for in Tennessee statutes for delinquent taxes and shall not be subject to the statutes of limitations and collection of delinquent taxes as opposed to deferred taxes, as it is declared the legislative intent of this part to extend these benefits only to the extent of the deferral specifically provided for in this part and to suspend the operation of §§ 67-1-701 and 67-5-1804 to the extent necessary to accomplish the purposes of this part.
TN Code § 7-64-205 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 2 - Chapter 659 Deferral|§ 7-64-205. Claim by Surviving Spouse

 In the event of the death of one (1) spouse of a married couple who has qualified under this part, if the surviving spouse is over fifty (50) years of age, that spouse can continue to claim the deferral benefits subject to the tax lien already accumulated against the property.
TN Code § 7-64-206 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 2 - Chapter 659 Deferral|§ 7-64-206. Limitation on Value of Principal Residence. [For Contingent Repeal of This Section, See the Compiler's notes.]

 The limitation on value of the principal place of residence shall be under fifty thousand dollars ($50,000) and shall be determined by the appraised fair market value as it appears on the records of the county assessor and not the reduced assessment.
TN Code § 7-64-207 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 2 - Chapter 659 Deferral|§ 7-64-207. Applications — Fee — Determination of Eligibility

  The state division of property assessments shall prepare an application form to be approved by the state board of equalization for such deferrals, which shall contain the following information and such additional information as may be required by the state board of equalization:  Name and address of the applicant or applicants;   Date and place of birth of applicant or applicants;   Relationship between the applicants;   Description and location, by civil district, of the property;   Name of the person or persons holding title to the property;   Name and address of any mortgage or lien holder;   The amount of any mortgage or lien against such property; and   Oath or verification of the information and disclosure by the applicant or applicants.     Such application shall be accompanied by a fee in the amount of six dollars ($6.00) to be used to defray any expenses in the processing of such application.   The trustee or municipal collector of taxes shall make a final determination of eligibility of the applicant.
TN Code § 7-64-208 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 2 - Chapter 659 Deferral|§ 7-64-208. Rules and Regulations — Hearings by State Board of Equalization

  The state board of equalization is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, for the administration of this part, and such rules and regulations shall be administered by the state division of property assessments.   The state board of equalization shall have jurisdiction to conduct through its hearing examiner a hearing regarding the complaint and appeal of any person or official arising under this part; provided, that notice of the complaint and appeal is received in the office of the executive secretary for the state board of equalization within forty-five (45) days of the date written notice is sent of the action that is the subject of the appeal. Any action by the state board of equalization shall be final and conclusive, subject to judicial review.
TN Code § 7-64-209 (2021)
2021 Tennessee Code|Title 7 - Consolidated Governments and Local Governmental Functions and Entities|Chapter 64 - Real Property Tax Deferral|Part 2 - Chapter 659 Deferral|§ 7-64-209. Interest — Lien for Unpaid Taxes. [For Contingent Amendment, See the Compiler's notes.]

 In the event of a sale of the property, the deferred taxes shall not be submitted to penalty as provided for delinquent taxes, but shall be subject to interest at the rate of ten percent (10%) per annum, and the accrued taxes and interest at ten percent (10%) per annum shall remain a first lien on the property in favor of the local government involved until paid and without being subject to the statutes of limitations.