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2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 28 - Waiver
§ 67-5-2803. No Authority to Waive, Compromise, Remit, Prorate, Apportion or Release Property Taxes, Penalty, Interest or Court Costs nor First Lien Securing Same
Universal Citation: TN Code § 67-5-2803 (2021)
In order to promote equality and uniformity of taxation, except as provided in this part, § 67-5-1806 or § 67-5-2507, no person, public official, governmental entity or court shall have the power or authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor the first lien securing the same.
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