Legal Documents of Jefferson City
Code of Jefferson City
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Code of Jefferson City
Title 5 Municipal Finance and Taxation
Chapter 2 Real Property Taxes
Title 5 Municipal Finance and Taxation
Chapter 2 Real Property Taxes
Jefferson City
Title 5 : Municipal Finance and Taxation
Chapter 2 : Real Property Taxes
5-201 : When due and payable.[2]
Taxes levied by the city against real property shall become due and payable annually on the date fixed in the charter. (1996 Code, § 6-201)
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.
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: 01/05/2026
Codification Date: 08/01/2001
Officials at Date of Last Codification:
Mayor - Mitch Cain
Vice Mayor - Kevin Bunch
Council Member - Ailene Combs
Council Member - Dennis (Rocky) Melton
Council Member - Shelia Purkey
City Manager - James A. Gallup
Recorder - Bettina Chandler