2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 20 - Delinquent Taxes
§ 67-5-2007. Collection fees and costs.

Universal Citation: TN Code § 67-5-2007 (2018)
  • (a)

    • (1) The officer making such collection shall receive no additional fees for making delinquent collections.

    • (2) The only compensation shall be salaries paid to deputies in accordance with title 8, chapter 20, or to trustees in accordance with §§ 8-24-102, 8-24-106, and 8-24-107.

    • (3) Postage and other office expenses incurred by the trustee or the trustee's deputies incidental to the collection of delinquent taxes shall be paid from the fees of the trustee.

  • (b) In case of a levy or garnishment proceeding, officers shall receive, in addition to the compensation provided in subdivision (a)(2), the fees allowed by law in such cases, the fees to be taxed as a part of the costs of collection and to be paid by the delinquent.

  • (c) Neither the state nor county shall be liable for costs where no collection is made by the officer.

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