Legal Documents of Gatlinburg

Code of Gatlinburg

Table of Contents » Title 5 Municipal Finance and Taxation » Chapter 1 Real Property Taxes » § 5-101 When due and payable.
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Title 5
5-1
Title 5, Chapter 1
5-1001
§ 5-1001
Gatlinburg
Title 5 : Municipal Finance and Taxation
Chapter 1 : Real Property Taxes

5-101 : When due and payable.[2]

Taxes levied by the City of Gatlinburg against real property shall become due and payable annually on the first day of November of the year for which levied. Any taxpayer who pays his taxes before November 1st, aforesaid, shall receive a discount of two (2) percent from the amount due thereof. (1976 Code, § 6-101)

Footnotes:
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State law references
Tennessee Code Annotated, §§ 67-1-701, 67-1-702 and 67-1-801, read together, permit a municipality to collect its own property taxes if its charter authorizes it to do so, or to turn over the collection of its property taxes to the county trustee. Apparently, under those same provisions, if a municipality collects its own property taxes, tax due and delinquency dates are as prescribed by the charter; if the county trustee collects them, the tax due date is the first Monday in October, and the delinquency date is the following March 1.
Date Last Updated: 03/23/2022
Codification Date: 03/01/2000

Officials at Date of Last Codification:

Mayor - Mike Werner

Vice Mayor - Mark McCown

Commissioner - Ryan DeSear

Commissioner - Chad Reagan

Commissioner - Kirby Smith

City Manager - Cindy Cameron Ogle

City Attorney - Ronald E. Sharp

Date Last Updated: 03/23/2022
Codification Date: 03/01/2000

Officials at Date of Last Codification:

Mayor - Mike Werner

Vice Mayor - Mark McCown

Commissioner - Ryan DeSear

Commissioner - Chad Reagan

Commissioner - Kirby Smith

City Manager - Cindy Cameron Ogle

City Attorney - Ronald E. Sharp