67-5-2001 - Deputies collect delinquent taxes. - Tennessee Statutes

67-5-2001. Deputies collect delinquent taxes.

(a)  (1)  After taxes become delinquent, the county trustee shall have power to appoint such deputies as may be necessary for the collection of the taxes, and in such cases the county trustee shall furnish the deputy with a list of the delinquent taxpayers, with the description of the property assessed against each and the amount of taxes due from each.

     (2)  In cases involving delinquent taxes assessed against real property, such list shall identify the current owner of such property and the owner's last known mailing address, if such owner can easily be identified and, in those cases, shall not identify any former owners.

     (3)  Nothing in this subsection (a) shall be construed as in any manner affecting the liability of the current owner or any former owner.

     (4)  The county trustee shall receive no compensation for making out the delinquent lists for the officers as provided.

(b)  The official bond of the county trustee shall be liable and be held to cover the official acts of such deputy trustees, constables and deputy sheriffs, to whom delinquent tax lists may be furnished by the county trustee, but the county trustee shall have the power and authority, before turning over to such officers such delinquent lists, to require of them bond in such sum as the county trustee may deem appropriate, conditioned upon the faithful performance of their duties and for full and complete settlement of all sums collected by them upon such delinquent tax lists, which bonds shall be payable to the county trustee and upon which the county trustee shall have a right of action for any default of such officers.

(c)  All lists shall be returned by such officer on or before January 1.

[Acts 1907, ch. 602, § 49; Shan., §§ 880, 881, 883, 884; Acts 1923, ch. 77, § 4; Shan. Supp., § 913b7; mod. Code 1932, §§ 1565, 1567, 1568, 1581; Acts 1939, ch. 198, §§ 1, 2; C. Supp. 1950, §§ 1567, 1568; Acts 1978, ch. 673, § 1; T.C.A. (orig. ed.), §§ 67-1302, 67-1303, 67-1312; Acts 1984, ch. 675, § 3.]