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·Title 67
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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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) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.

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