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Tennessee Code Title 7. Consolidated Governments and Local Governmental Functions and Entities § 7-64-210

Current as of January 02, 2024 | Updated by Findlaw Staff

<Text of section effective upon approval by two-thirds vote of the governing board of any county or municipality to which the amendment by 1998 Pub.Acts, c. 802, applies. See, also, text of section effective until approval by a two-thirds vote of the governing body of any county or municipality to which the amendment by 1998 Pub.Acts, c. 802, applies.>

(a) Deferrals on payment of real property taxes granted under the terms of this part shall be terminated:

(1) Upon the death of the person to whom the deferral was granted and that person's surviving spouse if such spouse meets the terms and conditions of this chapter; or

(2) When the residence is sold.

(b) When such termination is by death, such taxes and interest shall be due and payable within eighteen (18) months of such termination or the settlement of the estate, whichever occurs first.

(c) When such termination occurs as a result of the sale of the property, all unpaid taxes and interest thereon shall become due and payable within sixty (60) days. A deed for the sale of such property shall not be accepted for recordation in the office of the county register of deeds until all taxes and interest have been paid.

(d) The deferred payments shall not only become due and payable at the time of sale of the residence and at time of death of the beneficiary hereunder, but shall also become due and payable in the event of change of use of the property from the principal place of residence of the beneficiary or beneficiaries.

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Cite this article: FindLaw.com - Tennessee Code Title 7. Consolidated Governments and Local Governmental Functions and Entities § 7-64-210 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-7-consolidated-governments-and-local-governmental-functions-and-entities/tn-code-sect-7-64-210-nr2/

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