Tennessee § 67-5-2013 De minimus property tax

Tennessee Statutes

§ 67-5-2013 — De minimus property tax

Tennessee § 67-5-2013

Title67

This text of Tennessee § 67-5-2013 (De minimus property tax) 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. § 67-5-2013 (2026).

Text

(a)With respect to a de minimus property tax totaling less than five dollars ($5.00) as calculated for a duly assessed parcel of real property, if authorized by a private act, resolution, or ordinance levying the tax, the county trustee or other property tax collecting official may:

(1)Decline to bill the tax;

(2)Decline to refer the tax for further collection; or (3) Abate any penalty or interest otherwise due for late payment of the tax.

(b)The tax collecting official shall maintain a list of de minimus taxes by parcel and by year, and the tax may be collected when a tax related to the same parcel is tendered for a later year; provided, that such collection is not barred by any applicable statute of limitations.

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(a) With respect to a de minimus property tax totaling less than five dollars ($5.00) as calculated for a duly assessed parcel of real property, if authorized by a private act, resolution, or ordinance levying the tax, the county trustee or other property tax collecting official may: (1) Decline to bill the tax; (2) Decline to refer the tax for further collection; or (3) Abate any penalty or interest otherwise due for late payment of the tax. (b) The tax collecting official shall maintain a list of de minimus taxes by parcel and by year, and the tax may be collected when a tax related to the same parcel is tendered for a later year; provided, that such collection is not barred by any applicable statute of limitations.