Legal Documents of Adams

Code of Adams

Adams
Title 5 : Municipal Finance and Taxation
Chapter 3 : Merchant'S Ad Valorem Taxes

5-302 : Administration, collection, etc.

The merchant's ad valorem tax shall be administered and collected in accordance with the provisions of Tennessee Code Annotated, title 67, chapter 47, by the recorder, who shall have such powers and duties as are prescribed therein for the county court clerk. The required tax return shall be made on such form as the recorder shall prescribe. (1964 Code, § 5-202)