Legal Documents of Gatlinburg

Code of Gatlinburg

Table of Contents » Title 5 Municipal Finance and Taxation » Chapter 1 Real Property Taxes » § 5-102 When delinquent--penalty and interest.
Print This Page
PDF
Go to
5
Title 5
5-1
Title 5, Chapter 1
5-1001
§ 5-1001
Gatlinburg
Title 5 : Municipal Finance and Taxation
Chapter 1 : Real Property Taxes

5-102 : When delinquent--penalty and interest.[3]

All real property taxes shall become delinquent on and after the first day of March next after they become due and payable and shall thereupon be subject to such penalty of two (2) percent on all such taxes remaining unpaid. An additional penalty of two (2) percent shall be added for each month that such taxes remain unpaid for twelve (12) months. (1976 Code, § 6-102)

Footnotes:
--- (3) ---

Charter and state law reference
Tennessee Code Annotated, § 67-5-2010(b), provides that if the county trustee collects the municipality's property taxes, a penalty of ½ of 1% and interest of 1% shall be added on the first day of March, following the tax due date and on the first day of each succeeding month.
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