67-5-2404 - Delivery of delinquent tax list to attorney. - Tennessee Statutes

67-5-2404. Delivery of delinquent tax list to attorney.

(a)  (1)  After the publication of the notice in § 67-5-2401, and between the dates of February 1 and April 1, the trustee shall deliver the delinquent lists showing all unpaid land taxes to an attorney chosen by the trustee with the approval of the county mayor.

     (2)  (A)  Compensation of the attorney shall be determined in advance through negotiations between the trustee and the attorney, subject to the approval of the county legislative body, but in no event shall such compensation exceed ten percent (10%) of all delinquent land taxes collected.

          (B)  In any county having a population of not less than eighty-three thousand three hundred (83,300) nor more than eighty-three thousand four hundred (83,400), according to the 1980 federal census or any subsequent federal census, compensation of the attorney shall be determined in advance through negotiation between the trustee and the attorney, subject to the approval of the county legislative body, but in no event shall such compensation exceed twenty percent (20%) of all delinquent land taxes collected. The provisions of this subdivision (a)(2)(B) shall take effect in any county to which it may apply upon being approved by a two-thirds (2/3) vote of the county legislative body of such county prior to July 1, 1987.

     (3)  It is the duty of the county trustee and the county mayor to cause the attorney to prepare and file suits in the chancery or circuit court for the collection of all delinquent land taxes, and all arrears of taxes due the state, county and municipality.

     (4)  In order that delinquent and municipal taxes may be collected at the same time as other taxes, it is the duty of the proper municipal officers to furnish the county trustee or the trustee's attorney certified lists of delinquent municipal taxes, unless otherwise provided.

     (5)  This subsection (a) shall not apply to counties with a metropolitan form of government or to counties having the following populations according to the 1970 federal census or any subsequent federal census:

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(b)  (1)  After the publication of the notice in § 67-5-2401, and between the dates of February 1 and April 1, the trustee shall deliver the delinquent lists showing all unpaid land taxes to an attorney chosen by the trustee with the approval of the county mayor, and it shall be the duty of the county trustee and the county mayor to cause the attorney to prepare and file suits in the chancery or circuit court for the collection of all delinquent land taxes, and all arrears of taxes due the state, county and municipality; and, so that delinquent and municipal taxes may be collected at the same time as other taxes, it shall be the duty of the proper municipal officers to furnish the county trustee or the trustee's attorney certified lists of delinquent municipal taxes, unless otherwise provided.

     (2)  This subsection (b) shall apply only to counties with a metropolitan form of government and to counties having the following populations according to the 1970 federal census or any subsequent federal census:

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(c)  Upon written agreement between the county trustee and the clerk of the court where suit has been filed for collection of delinquent taxes, the county trustee may continue to collect delinquent property taxes, including penalty and interest due, regarding any property included on the delinquent tax list delivered by the county trustee to an attorney for the filing of suits for collection until such property has been sold at a delinquent tax sale if the offices of the court clerk and the county trustee have computer systems that are sufficiently connected so as to enable the county trustee to collect the correct amount of taxes, penalties, and interest due. The county trustee shall pay over to the court clerk the entire amount so collected pursuant to such agreement and the court clerk shall allocate such amount as if the monies were collected by the court clerk. This subsection (c) shall only apply to any county having a population of not less than one hundred thirty-four thousand seven hundred (134,700) nor more than one hundred thirty-four thousand eight hundred (134,800), according to the 2000 federal census or any subsequent federal census, upon adoption of a resolution by a two-thirds (2/3) vote of the county legislative body authorizing the county trustee to collect delinquent property taxes as provided in this subsection (c).

[Acts 1923, ch. 77, § 6; Shan. Supp., § 913b14; mod. Code 1932, § 1588; Acts 1975, ch. 32, § 1; 1978, ch. 869, §§ 1, 6-8; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), § 67-2002; Acts 1987, ch. 392, § 1; 2003, ch. 90, § 2; 2004, ch. 591, § 1.]