Tennessee § 67-5-2002 Publication of delinquent tax lists

Tennessee Statutes

§ 67-5-2002 — Publication of delinquent tax lists

Tennessee § 67-5-2002

Title67

This text of Tennessee § 67-5-2002 (Publication of delinquent tax lists) 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. § 67-5-2002 (2026).

Text

(a)The county trustee may cause advertisement to be made annually of the delinquent tax lists in one (1) or more newspapers of general circulation, published in the county, listing the name of the delinquent taxpayer and the amount of the taxpayer's delinquency on each item of taxable property, the costs for which shall be borne by the county, not to exceed the usual and customary legal advertising rate.

(b)The trustee publishing the delinquent tax lists shall give the lists to papers at least twenty (20) days before being turned over to the tax attorney. Failure of any taxpayer's name to appear on a delinquent tax list publication or incorrect information shall not be a defense to any suit for tax collection.

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(a) The county trustee may cause advertisement to be made annually of the delinquent tax lists in one (1) or more newspapers of general circulation, published in the county, listing the name of the delinquent taxpayer and the amount of the taxpayer's delinquency on each item of taxable property, the costs for which shall be borne by the county, not to exceed the usual and customary legal advertising rate. (b) The trustee publishing the delinquent tax lists shall give the lists to papers at least twenty (20) days before being turned over to the tax attorney. Failure of any taxpayer's name to appear on a delinquent tax list publication or incorrect information shall not be a defense to any suit for tax collection.

Legislative History

Acts 1947, ch. 214, §§ 1, 2, 4; 1949, ch. 104, § 1; mod. C. Supp. 1950, § 1574; Acts 1951, ch. 14, § 1; 1951, ch. 59, § 1; 1951, ch. 64, § 1; 1959, ch. 184, § 1; 1976, ch. 725, § 1; Private Acts 1977, ch. 130, § 1; Acts 1982, ch. 716, § 1; 1983, ch. 42, § 1; T.C.A., § 67-1304; Acts 1984, ch. 587, § 1; 1987, ch. 346, §§ 9-11; 1993, ch. 315, § 21.