54-12-401 - Collection of assessments by county trustee Kept as a separate fund Collection by bill in chancery Personalty not to be distrained for such assessment. - Tennessee Statutes

54-12-401. Collection of assessments by county trustee Kept as a separate fund Collection by bill in chancery Personalty not to be distrained for such assessment.

Assessments provided for by this chapter shall be collected by the county trustee as county taxes are collected, except as provided otherwise in this part, and the funds collected shall be kept as a separate fund, and shall be paid out only for purposes properly connected with the improvement on the order or warrant of the county mayor; but the assessments may be collected by bill filed in chancery, as provided in §§ 54-12-412 54-12-421, and no personal property of the owner of land assessed shall be liable or distrained upon for the assessment, but only the land assessed shall be liable for the assessment.

[Acts 1919, ch. 193, § 83; Shan. Supp., § 1682a97; Code 1932, § 2911; modified; T.C.A. (orig. ed.), § 54-1601; impl. am. Acts 1978, ch. 934, §§ 16, 36; Acts 2003, ch. 90, § 2.]