Tennessee Statutes
§ 67-5-2803 — No authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor first lien securing same
Tennessee § 67-5-2803
JurisdictionTennessee
Title67
This text of Tennessee § 67-5-2803 (No authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor first lien securing same) 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. § 67-5-2803 (2026).
Text
In order to promote equality and uniformity of taxation, except as provided in this part, § 67-5-1806 , § 67-5-2507 , or § 67-5-2508 , no person, public official, governmental entity or court shall have the power or authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor the first lien securing the same.
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Legislative History
Amended by 2022 Tenn. Acts, ch. 672, s 1, eff. 3/18/2022. Added by 2014 Tenn. Acts, ch. 883, s 19, eff. 7/1/2014.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-5-2803, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-5-2803.