§ 5-208. Collection of unpaid taxes by city attorney.

All taxes unpaid 18 months after the same become delinquent shall be turned over to the city attorney for collection, to be proceeded with as delinquent taxes are collected under state law.

The recorder shall furnish the city attorney a complete list of all taxes so due the city and assessed for all years, properly certified, showing the name of such taxpayer, with a description of the taxable property. The city attorney shall give notice as required by law, and if such taxes are not paid in the time allowed by law, the city attorney shall file a bill, either in the circuit or chancery court, to enforce the lien by a sale of all such property to pay all such unpaid taxes, penalties, and attorney's fees of ten percent, and a fee of $1.00 to the attorney for each such parcel or lot of land. The city attorney shall embrace in such bill as many as 25 defendants, if there are so many defendants, or may include all delinquent taxes in one bill as provided by T.C.A. title 67, ch. 5. A less number than 25 defendants may be embraced in the bill if deemed advisable or in case of complications.

In all cases, after a bill has been filed for the collection of any tax and the tax is paid to the clerk of the court in which such bill is filed, without a sale of the property upon which such tax is levied, the clerk shall be entitled to receive and collect from the delinquent taxpayer a commission of 2½% on the amount of such tax, interest, and penalty, as compensation for his services in computing the interest and penalty accrued on such tax and for receiving and disbursing the funds.

(Ord. No. 3510, 12-2-2014)

Charter reference

Collection of delinquent taxes, § 11.