Tennessee Code Title 67. Taxes and Licenses § 67-5-2422

The legislative body of every county having a charter form of government or metropolitan form of government and every municipality which has adopted home rule in accordance with the Constitution of Tennessee, Article XI, § 9, is authorized to establish any percentage to be applied as interest, penalties, court costs, attorney fees, and fees to provide compensation for the prosecution of the delinquent taxes, and is authorized to apply such percentages on its own accord, §§ 67-5-2010, 67-5-2404, 67-5-2410, and 67-5-2501 notwithstanding. If such a county or municipal government has not elected to establish and to specifically identify its own percentages, §§ 67-5-2010, 67-5-2404, 67-5-2410, and 67-5-2501 shall remain in effect until the legislative body of the county or municipal government so acts.