69-5-820. Suits in chancery for collection of assessments Exceptions.
When assessments have been due and delinquent for sixty (60) days, bills may be filed in the chancery court or circuit court of the county, in which the lands lie, upon which such assessments are due and delinquent, for the collection thereof out of such lands by a sale thereof in all cases, except in cases where the assessment is made against a railroad company or a public highway, as provided in § 69-5-313.
[Acts 1909, ch. 185, § 33; Shan., § 3871a124; Code 1932, § 4355; Acts 1965, ch. 144, § 1; T.C.A. (orig. ed.), § 70-1324; T.C.A. § 69-6-820.]