67-5-1807 - Quarterly installments. - Tennessee Statutes

67-5-1807. Quarterly installments.

(a)  (1)  Notwithstanding any provisions of the general law or any private act to the contrary, the county trustee is authorized and empowered to permit any retired person over sixty-five (65) years of age and living on a fixed income, to pay in quarterly installments any real estate tax assessed and levied on real estate situated within the county and used as a primary residence of such person. The county trustee shall prescribe the terms and conditions under which quarterly payments can be made, the date on which quarterly payments of such tax shall be due and payable, fix the manner of payment, the official receipt to be given to the taxpayer, and do all other things necessary to enable and expedite the payment of the tax in quarterly installments.

     (2)  Subdivision (a)(1) applies to any county having a population of greater than seven hundred seventy thousand (770,000), according to the 1980 federal census or any subsequent federal census, and to any county having a population of not less than three hundred thirty-five thousand (335,000) nor more than three hundred thirty-six thousand (336,000), according to the 1990 federal census or any subsequent federal census.

(b)  (1)  Notwithstanding any provision of general law or any private act to the contrary, in any county having a population of not less than nineteen thousand two hundred (19,200) nor more than nineteen thousand three hundred (19,300), according to the 1980 federal census or any subsequent federal census, the county trustee shall permit any person to pay in quarterly installments any real estate tax assessed and levied on real estate situated within the county and used as a primary residence of such person. The county trustee shall prescribe the terms and conditions under which quarterly payments can be made, the date on which quarterly payments of such tax shall be due and payable, fix the manner of payment, the official receipt to be given to the taxpayer, and do all other things necessary to enable and expedite the payment of the tax in quarterly installments.

     (2)  The provisions of this subsection (b) shall have no effect, unless they are approved by a two-thirds (2/3) vote of the county legislative body of any county to which it may apply. Its approval or nonapproval shall be proclaimed by the presiding officer of the county legislative body and certified by such officer to the secretary of state.

(c)  Notwithstanding any provisions of the general law or any private act to the contrary, the county trustee of any county having a population of not less than two hundred eighty-five thousand (285,000) nor more than two hundred eighty-six thousand (286,000), according to the 1990 federal census or any subsequent federal census, shall permit any retired person over sixty-five (65) years of age and living on a fixed income, to pay in quarterly installments any real estate tax assessed and levied on real estate situated within the county and used as a primary residence of such person. The county trustee shall prescribe the terms and conditions under which quarterly payments can be made, the date on which quarterly payments of such tax shall be due and payable, fix the manner of payment, the official receipt to be given to the taxpayer, and do all other things necessary to enable and expedite the payment of the tax in quarterly installments.

[Acts 1988, ch. 992, § 1; 1989, ch. 407, §§ 1, 2; 1992, ch. 569, § 1; 1995, ch. 210, § 1.]