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Current as of January 02, 2024 | Updated by Findlaw Staff
(a) Whenever any installments of any assessments become past due for a period of sixty (60) days, it is the duty of the tax collector of the city to certify the installment and all other installments of the same assessment to the city attorney, whose duty it shall be to immediately enforce the collection of the installment or installments, by attachment levied upon the lot or parcel of ground upon which such assessment was levied. In case of any such delinquency, attachment shall be sued out and the lien under the attachment enforced in the chancery court of the county where the land is located. Alternatively, the municipality may collect any installments of any assessments that are past due in the same manner that the municipality is authorized to collect property taxes of the municipality.
(b) Any land so attached may be sold in the attachment proceedings in bar of the equity of redemption and all other rights, legal or equitable, belonging to the owners of the land.
Cite this article: FindLaw.com - Tennessee Code Title 7. Consolidated Governments and Local Governmental Functions and Entities § 7-32-138 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-7-consolidated-governments-and-local-governmental-functions-and-entities/tn-code-sect-7-32-138/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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