§ 54-12-111 — Collection dates fixed upon assessment being made - Assessment list certified to trustee to collect - Compensation

When the assessment has been made, the monthly county court shall fix the dates within which the assessment shall be collected, and the county clerk shall make out an assessment list or book, giving alphabetically the name of the owner, and the boundaries of the land, the number of acres, and the amount assessed against each tract, and the county clerk will make the same substantially in the form used for state and county tax books, and when so made, the county clerk shall certify the same to the trustee of the county, and it is the duty of the trustee to proceed at once to collect the assessments within the dates prescribed by the court; and the trustee will pay the amount collected on the assessments to the county clerk, to be paid out by the county clerk on the costs and expenses under the orders of the court, and for collecting, and paying over the assessments, the trustee shall be allowed as compensation two percent (2%) of the amount collected and paid over.

Legislative History

Acts 1919, ch. 193, § 6; Shan. Supp., § 1682a17; Code 1932, § 2831; modified; T.C.A. (orig. ed.), § 54-1311; impl. am. Acts 1978, ch. 934, §§ 22, 36.