54-12-214 - Levy of assessments Collected as other taxes Paid out on county warrant. - Tennessee Statutes

54-12-214. Levy of assessments Collected as other taxes Paid out on county warrant.

(a)  The assessments shall be levied upon the lands of the owners so benefited in the ratio mentioned in § 54-12-204, and shall be collected in the same manner as taxes for county purposes, except as specifically provided in this part.

(b)  The funds collected shall be kept as a separate fund, and shall be paid out only for purposes properly connected with the improvement, and on the order or warrant of the county mayor.

[Acts 1919, ch. 193, § 54; Shan. Supp., § 1682a68; Code 1932, § 2882; modified; T.C.A. (orig. ed.), § 54-1414; impl. am. Acts 1978, ch. 934, §§ 16, 36; Acts 2003 ch. 90, § 2.]