67-5-2005 - Delinquent municipal real property taxes Tax sale. - Tennessee Statutes

67-5-2005. Delinquent municipal real property taxes Tax sale.

(a)  When a municipal corporation uses the county trustee or the delinquent tax attorney to collect delinquent real property taxes of the corporation, the proper officers of the corporation shall certify the delinquent taxes to the county trustee by April 1 of the second calendar year after the taxes become due.

(b)  The property so certified to the county trustee on which the municipal taxes are delinquent shall be advertised and sold by the county trustee at the same time and in the same manner and as a part of the county trustee's other sales of property for state and county taxes.

(c)  The proceeds of such sale shall be disposed of and the property may be redeemed as elsewhere provided in this title with reference to property sold for the collection of state and county taxes.

(d)  The power of each municipal corporation under its charter to collect its own taxes and delinquent taxes is preserved. If a municipal corporation has the power under its charter to collect its own taxes, but the charter makes no provision for the collection of delinquent taxes, the municipal corporation may provide by ordinance for the collection of its delinquent taxes. Nothing in this subsection (d) may be construed as limiting the authority of the county trustee to collect both current and delinquent county and municipal property taxes under this title.

[Acts 1907, ch. 602, § 41; 1909, ch. 542, § 1; Shan., § 865; mod. Code 1932, § 1545; T.C.A., § 67-1319; Acts 1997, ch. 367, §§ 1, 2; 1998, ch. 827, § 1.]