67-5-2402 - Notice to property owner of delinquency. - Tennessee Statutes

67-5-2402. Notice to property owner of delinquency.

(a)  The trustee shall likewise prepare from the rolls held by the trustee's office, a list of taxpayers and identification of property for which property taxes are delinquent, as of June 1 of the current calendar year, and include the following notice or equivalent language in the current tax bills sent to property owners appearing on either the trustee's list or the list received from the court clerk pursuant to § 67-5-2403:

Click to view form.

(b)  The provisions of subsection (a) do not apply to any county having a population of not less than seven thousand four hundred fifty (7,450) nor more than seven thousand five hundred (7,500), according to the 1980 federal census or any subsequent federal census.

[Acts 1923, ch. 77, § 6; Shan. Supp., §§ 913b12, 913b13; Code 1932, §§ 1586, 1587; Acts 1982, ch. 612, § 1; T.C.A. (orig. ed.), § 67-2001; Acts 1984, ch. 584, §§ 2, 3; 1984, ch. 589, § 2; 1987, ch. 346, § 3.]