2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 1 - General Provisions
Part 16 - Officers Charged with Delinquent Taxes
67-1-1627 - Collector's action for reimbursement of tax paid by collector.
67-1-1627. Collector's action for reimbursement of tax paid by collector.
Any tax collector who has failed to collect any tax, but who has paid the tax to the state, county, or municipality to which the tax was due and payable, shall, in addition to the remedies provided by law, have a right to sue a defaulting taxpayer for the amount of the tax, as upon an account for money paid to the collector's use, and recover judgment for the tax, together with six percent (6%) interest per annum on the judgment for the time the tax should have been paid; provided, that the suit is brought within one (1) year after the collector has paid the tax.
[Acts 1875, ch. 88, § 1; Shan., § 958; Code 1932, § 1668; T.C.A. (orig. ed.), § 67-1501.]
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