2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 67-5-2410 - Penalties, fees and costs - Duties of clerk

(a)
(1)
(A)
Upon the filing of suits to enforce the tax lien against real or personal property, an additional penalty of ten percent (10%) upon all delinquent taxes shall accrue and the penalty is imposed upon the amount due from any defendant to the state, county or municipality, which penalty shall be devoted to the expense of prosecuting the suits. Such penalty shall be computed on the base amount of delinquent taxes, not including accrued interest or penalties.
(B)
Notwithstanding subdivision (a)(1)(A), upon the filing of suits to enforce the tax lien, a municipal or county legislative body in any county having a population of not less than three hundred eighty-two thousand (382,000) nor more than three hundred eighty-two thousand one hundred (382,100), according to the 2000 federal census or any subsequent federal census, may impose the additional penalty at a rate of twenty percent (20%) upon all delinquent property taxes that shall accrue, and the penalty is imposed upon the amount due from any defendant to the state, county, or municipality, which penalty shall be devoted to the expense of prosecuting the suits. The twenty percent (20%) rate may only be imposed upon adoption of a resolution by a two-thirds (2/3) vote of the municipal legislative body or the county legislative body imposing the rate for those purposes described in this section.
(2)
Subdivision (a)(1) shall not apply to counties with a metropolitan form of government or to counties having the following populations, according to the 1970 federal census or any subsequent federal census:
not less than
nor more than
3,765
5,200
6,600
6,700
8,100
8,200
12,300
12,350
12,400
12,550
14,700
14,800
36,900
37,100
56,200
56,300
(b)
(1)
Upon the filing of suits to enforce the tax lien against real or personal property, an additional penalty of ten percent (10%) upon all delinquent taxes shall accrue and the penalty is imposed upon the amount due from any defendant to the state, county or municipality, which penalty shall be devoted to the expense of prosecuting these suits and shall be allowed to the attorney filing the suits as compensation for the attorney's services. Such penalty shall be computed on the base amount of delinquent taxes, not including accrued interest or penalties.
(2)
Subdivision (b)(1) shall apply only to counties with a metropolitan form of government and to counties having the following populations, according to the 1970 federal census or any subsequent federal census:
not less than
nor more than
3,765
5,200
6,600
6,700
8,100
8,200
12,300
12,350
12,400
12,550
14,700
14,800
36,900
37,100
56,200
56,300
(c)
(1)
The sheriff shall receive, as costs to be taxed against each delinquent, seven dollars and fifty cents ($7.50) for serving all original processes and the statutory fees for all other services performed by the sheriff, and the clerks of the courts shall receive the statutory fees provided in §
8-21-401
.
(2)
No litigation tax shall be imposed.
(3)
If necessary to the prompt dispatch of suits for the collection of delinquent taxes, the court may order paid out of delinquent tax money on hand all reasonable expenses of prosecuting these suits in addition to that otherwise provided by law.
(d)
Additional expenses ordered by the court such as, but not limited to, title examination fees, extra publications, survey fees, environmental assessments and other necessary costs, shall be set by the court and shall be considered as court costs of the tax suit.
(e)
Clerks shall not be required to prepare petitions, complaints, summonses, notices or orders for the prosecution of tax enforcement suits.
Amended by 2024 Tenn. Acts, ch. 967,s 31, eff. 5/21/2024.
Amended by 2016 Tenn. Acts, ch. 617, s 1, eff. 3/22/2016.
Acts 1923, ch. 77, § 7; Shan. Supp., § 913b16; Code 1932, § 1590; Acts 1935, ch. 114, § 1; C. Supp. 1950, § 1590; Acts 1957, ch. 60, § 1; 1972, ch. 503, § 1; 1972, ch. 812, § 1; 1973, ch. 296, § 2; 1978, ch. 869, §§ 3, 6-8; 1982, ch. 695, § 1; T.C.A. (orig. ed.), § 67-2008; Acts 1987, ch. 346, § 14; 1987, ch. 392, § 2; 1996, ch. 787, § 6; 2002, ch. 684, § 1; 2005, ch. 429, § 15.