Legal Documents of Gatlinburg

In administering and enforcing the provisions of this chapter, the director of finance shall have as additional powers the powers and duties with respect to collection of taxes provided in Tennessee Code Annotated, title 67, or otherwise provided by law.

Upon any claim of illegal assessment and collection, the taxpayer shall have the remedy provided in Tennessee Code Annotated, § 67-1-911, it being the intent of this chapter that the provisions of law which apply to the recovery of taxes illegally assessed and collected shall apply to the tax collected under the authority of this chapter; provided, the director of finance shall possess those powers and duties as provided in Tennessee Code Annotated, § 67-1-707(a), with respect to the adjustment and settlement with taxpayers of all errors of taxes collected by him under the authority of this chapter and to direct the refunding of the same. Notice of any tax paid under protest shall be given to the director of finance, and suit for recovery shall be brought against him. (1976 Code, § 6-708, modified)