Legal Documents of Rocky Top
Code of Rocky Top
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Code of Rocky Top
Title 5 Municipal Finance and Taxation
Chapter 1 Real Property Taxes
Title 5 Municipal Finance and Taxation
Chapter 1 Real Property Taxes
Rocky Top
Title 5 : Municipal Finance and Taxation
Chapter 1 : Real Property Taxes
5-102 : When due and payable.[2]
Taxes levied by the City of Rocky Top against real property shall become due and payable annually on the date prescribed in the city's charter. (1996 Code, § 5-202)
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.