67-5-807 - Preparation and delivery of tax rolls or books. - Tennessee Statutes

67-5-807. Preparation and delivery of tax rolls or books.

(a)  Every assessor shall identify all taxable property on the assessor's assessment records in such manner that tax rolls can be provided for each taxing entity within the assessor's jurisdiction.

(b)  The county legislative body may impose upon the county clerk, or upon the tax assessor, the duty of making out from the assessment books, prepared by the county tax assessor for the latest year, either a bound or a loose-leaf tax book or books, or unit tax ledger cards, one (1) for each parcel of property, and the person so designated to perform this duty shall deliver the books or ledger cards to the trustee on or before the first Monday of October each and every year, respectively, and the person shall receive for such services such compensation as the county legislative body shall allow; provided, that the trustee shall have, at the date of the trustee's induction into office, entered into the several bonds in the amount of taxes as required by law.

(c)  (1)  Tax books or unit of ledger cards shall be arranged by districts, or by convenient subdivision of districts, and shall be suitably ruled so as to show the names of the owners either in alphabetical order, or in the order in which the parcels of property identified by a parcel number, are geographically located within the district or subdivision of the district, the number of lots and blocks, number of acres, description of the property as contained in the assessment roll, the value of each lot, tract, or parcel of land, and the valuation of personal property under the appropriate head or items called for by this chapter.

     (2)  On the valuation of the real and personal property of each taxpayer, taxes shall be calculated and extended in appropriate columns, according to and at the rate levied by the proper authorities.

     (3)  Tax books, tax rolls, or unit of ledger cards may have attached thereto and made a part thereof a schedule of definitions, defining words, letters, signs, symbols and figures appearing in such tax rolls, and such schedule of definitions when so attached shall be regarded as a part of each assessment contained in such tax books, tax rolls, or unit of ledger cards; and such tax books, tax rolls and unit of ledger cards may by reference incorporate records on file in any public office in the county.

(d)  (1)  It is the duty of the county clerk or tax assessor, in making out the tax books, to place all the property within the limits of any given municipality so that it will be separate from the other property, and, by footing up the assessed valuations on each page and recapitulating such footings, the county clerk or tax assessor shall show the aggregate valuation of all property within the limits of each incorporated town, city, or taxing district, and in the same manner the county clerk or tax assessor shall show the aggregate valuation of all property within the limits of the county.

     (2)  The tax books for realty shall show the name of the owner, if known, the description of each lot, tract, or parcel of land, and the value thereof.

(e)  (1)  The county clerk or tax assessor shall make out from the tax books an aggregate statement, showing the value of all town lots, the number of acres, and value of all tracts of land and the value of all personal property.

     (2)  This statement shall be made and the tax shown by civil districts and wards, and shall show the aggregate for the whole county from the items named.

     (3)  The clerk or assessor shall specify in such statement which of the districts are urban or country districts.

     (4)  This statement shall be forwarded to the commissioner of revenue on or before the first Monday in November in each and every year.

     (5)  The clerk or assessor shall also certify a like statement to the mayor of each municipality by that date.

(f)  Should any county clerk or tax assessor fail to comply with the requirements of subsection (e) or § 67-1-701(a), when within such county clerk's or tax assessor's power to do so, the county clerk or tax assessor shall forfeit all claims for compensation for labor and services for making out and preparing the tax books.

[Acts 1907, ch. 602, §§ 39, 40, 43, 44; Shan., §§ 811, 811a1, 812, 813; mod. Code 1932, §§ 1482-1485; impl. am. Acts 1937, ch. 33, § 50; Acts 1951, ch. 122, § 1; 1951, ch. 238, §§ 2-4; modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 286, § 5; modified; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-626, 67-1008 67-1012.]