Tennessee § 67-5-1803 Late billing in certain counties

Tennessee Statutes

§ 67-5-1803 — Late billing in certain counties

Tennessee § 67-5-1803

Title67

This text of Tennessee § 67-5-1803 (Late billing in certain counties) 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. § 67-5-1803 (2026).

Text

(a)The county trustee of any county of this state where the billing could not be made on personalty tax prior to the delinquent date of tax is authorized and empowered to waive any delinquent interest and penalty on tax for a period of ninety (90) days from the billing date; provided, that, should this tax not be paid within the ninety-day grace period provided in this subsection (a), the tax reverts to a delinquent status and delinquent interest and penalty accrue as prescribed under [former] § 67-1-801(b) [repealed].

(b)This section shall apply only to counties having a population of at least two hundred thousand (200,000) or more, according to the 1970 federal census or any subsequent federal census; provided, that this section does not apply to any county having a metropolitan form o

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(a) The county trustee of any county of this state where the billing could not be made on personalty tax prior to the delinquent date of tax is authorized and empowered to waive any delinquent interest and penalty on tax for a period of ninety (90) days from the billing date; provided, that, should this tax not be paid within the ninety-day grace period provided in this subsection (a), the tax reverts to a delinquent status and delinquent interest and penalty accrue as prescribed under [former] § 67-1-801(b) [repealed]. (b) This section shall apply only to counties having a population of at least two hundred thousand (200,000) or more, according to the 1970 federal census or any subsequent federal census; provided, that this section does not apply to any county having a metropolitan form of government.