Tennessee § 69-6-145 Collection of ad valorem taxes - Commission - Delinquent taxes

Tennessee Statutes

§ 69-6-145 — Collection of ad valorem taxes - Commission - Delinquent taxes

Tennessee § 69-6-145

Title69

This text of Tennessee § 69-6-145 (Collection of ad valorem taxes - Commission - Delinquent taxes) 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. § 69-6-145 (2026).

Text

(a)Ad valorem taxes would be collected by the trustee of the county in which the lands are located, in the same manner and at the same time in which other county taxes upon such lands within the watershed district are collected.

(b)The trustee is entitled to a commission of one percent (1%) upon the ad valorem taxes so collected as a commission for such trustee's services. The trustee shall account quarterly to the treasurer of the district for the ad valorem taxes so collected.

(c)Ad valorem taxes are a lien upon the lands embraced in a watershed district as are county taxes and shall be collected by suit in the same manner as other county taxes, if the same are not paid to the trustee in due course. They shall become delinquent at the same time and in the same manner as county taxes.

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(a) Ad valorem taxes would be collected by the trustee of the county in which the lands are located, in the same manner and at the same time in which other county taxes upon such lands within the watershed district are collected. (b) The trustee is entitled to a commission of one percent (1%) upon the ad valorem taxes so collected as a commission for such trustee's services. The trustee shall account quarterly to the treasurer of the district for the ad valorem taxes so collected. (c) Ad valorem taxes are a lien upon the lands embraced in a watershed district as are county taxes and shall be collected by suit in the same manner as other county taxes, if the same are not paid to the trustee in due course. They shall become delinquent at the same time and in the same manner as county taxes.