67-5-2004 - Collection by garnishment. - Tennessee Statutes

67-5-2004. Collection by garnishment.

The officers to whom the delinquent lists are so delivered may proceed against the delinquent taxpayers by garnishment proceedings, returnable before any general sessions court in the district where the delinquent resides, or to any court, which garnishment shall run in the name of the state for its own behalf and for the use and benefit of the county.

[Acts 1923, ch. 77, § 4; Shan. Supp., § 913b3; Code 1932, § 1577; T.C.A., § 67-1308.]