2015 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 5 - Property Taxes
Part 18 - Collection
§ 67-5-1803 - Late billing in certain counties.
(a) The county trustee of any county of this state where the billing could not be made on personalty tax prior to the delinquent date of tax is authorized and empowered to waive any delinquent interest and penalty on tax for a period of ninety (90) days from the billing date; provided, that, should this tax not be paid within the ninety-day grace period provided in this subsection (a), the tax reverts to a delinquent status and delinquent interest and penalty accrue as prescribed under former ยง 67-1-801(b) [repealed].
(b) This section shall apply only to counties having a population of at least two hundred thousand (200,000) or more, according to the 1970 federal census or any subsequent federal census; provided, that this section does not apply to any county having a metropolitan form of government.
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