Tennessee § 67-1-1011 Records and reports

Tennessee Statutes

§ 67-1-1011 — Records and reports

Tennessee § 67-1-1011

Title67

This text of Tennessee § 67-1-1011 (Records and reports) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-1-1011 (2026).

Text

(a)Every collector of taxes, making assessments and collecting taxes under this chapter, shall keep a book upon which the collector shall enter all property assessed by the collector, giving a description of the property so assessed, the amount of taxes so collected and, upon the collector's final settlement with the commissioner and with the county legislative body, shall file a copy of the settlement, under oath, stating that the copy contains a true and a perfect list of all taxes so collected by the collector.

(b)Should the property in any district or ward, or any part of the district or ward, escape assessment or fail in any manner to be assessed, the trustee is required to assess the property at its actual cash value, and report the amount of the taxes collected on the property to

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Every collector of taxes, making assessments and collecting taxes under this chapter, shall keep a book upon which the collector shall enter all property assessed by the collector, giving a description of the property so assessed, the amount of taxes so collected and, upon the collector's final settlement with the commissioner and with the county legislative body, shall file a copy of the settlement, under oath, stating that the copy contains a true and a perfect list of all taxes so collected by the collector. (b) Should the property in any district or ward, or any part of the district or ward, escape assessment or fail in any manner to be assessed, the trustee is required to assess the property at its actual cash value, and report the amount of the taxes collected on the property to the county legislative body as "picked up" taxes at the same time the trustee reports lists of errors, etc., giving a description of the property, district, or ward in which located. (1) The county clerk is required to certify copies of the report to the officers with whom the trustee is required by law to settle. (2) The trustee shall account for the property in making final settlements of the trustee's various accounts, but no assessment authorized by this part shall be made for any other years than for the years in which the assessments shall be made and for three (3) years preceding the assessment.

Legislative History

Acts 1879, ch. 79, § 5; 1907, ch. 602, § 38; Shan., §§ 819, 820; Code 1932, §§ 1491, 1492; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), §§ 67-1218, 67-1219.