Tennessee Code Title 67. Taxes and Licenses § 67-5-2410

(2) Subdivision (a)(1) shall not apply to counties with a metropolitan form of government or to counties having the following populations, according to the 1970 federal census or any subsequent federal census:

(b)(1) Upon the filing of suits to enforce the tax lien against real or personal property, an additional penalty of ten percent (10%) upon all delinquent taxes shall accrue and the penalty is imposed upon the amount due from any defendant to the state, county or municipality, which penalty shall be devoted to the expense of prosecuting these suits and shall be allowed to the attorney filing the suits as compensation for the attorney's services. Such penalty shall be computed on the base amount of delinquent taxes, not including accrued interest or penalties.

(2) Subdivision (b)(1) shall apply only to counties with a metropolitan form of government and to counties having the following populations, according to the 1970 federal census or any subsequent federal census:

(c)(1) The sheriff shall receive, as costs to be taxed against each delinquent, seven dollars and fifty cents ($7.50) for serving all original processes and the statutory fees for all other services performed by the sheriff, and the clerks of the courts shall receive the statutory fees provided in § 8-21-401.

(2) No litigation tax shall be imposed.

(3) If necessary to the prompt dispatch of suits for the collection of delinquent taxes, the court may order paid out of delinquent tax money on hand all reasonable expenses of prosecuting these suits in addition to that otherwise provided by law.