Tennessee § 9-3-207 Summons of witnesses - Documents furnished - Bond of auditors

Tennessee Statutes

§ 9-3-207 — Summons of witnesses - Documents furnished - Bond of auditors

Tennessee § 9-3-207

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This text of Tennessee § 9-3-207 (Summons of witnesses - Documents furnished - Bond of auditors) 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. § 9-3-207 (2026).

Text

(a)These auditors shall also have the right to summon and examine witnesses and to administer the oaths to such witnesses in making any investigation of the records and reports of any such county officials; and also for the purpose of ascertaining and determining and reporting the amount of delinquent or unpaid or unassessed privilege and ad valorem taxes and inheritance and succession taxes.

(b)The comptroller of the treasury and commissioner of revenue shall furnish these auditors with such reports, documents, data, or other information, as will facilitate their investigation.

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(a) These auditors shall also have the right to summon and examine witnesses and to administer the oaths to such witnesses in making any investigation of the records and reports of any such county officials; and also for the purpose of ascertaining and determining and reporting the amount of delinquent or unpaid or unassessed privilege and ad valorem taxes and inheritance and succession taxes. (b) The comptroller of the treasury and commissioner of revenue shall furnish these auditors with such reports, documents, data, or other information, as will facilitate their investigation.

Legislative History

Acts 1923, ch. 109, § 5; Shan. Supp., § 948a15; Code 1932, § 1659; impl. am. Acts 1959, ch. 9, § 14; Acts 1977, ch. 103, § 5; T.C.A. (orig. ed.), §§ 9-308, 9-3-107; Acts 1985, ch. 118, § 8.