Legal Documents of Rocky Top

Code of Rocky Top

Table of Contents » Title 5 Municipal Finance and Taxation » Chapter 1 Real Property Taxes » § 5-103 When delinquent--penalty and interest.
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Title 5
5-1
Title 5, Chapter 1
5-101
§ 5-101
Rocky Top
Title 5 : Municipal Finance and Taxation
Chapter 1 : Real Property Taxes

5-103 : When delinquent--penalty and interest.[3]

Real property taxes shall become delinquent and subject to penalty and interest in accordance with the provisions of the state law.4 (1996 Code, § 5-203)

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 one-half of one percent (1/2 of 1%) and interest of one percent (1%) shall be added on the first day of March, following the tax due date and on the first day of each succeeding month.

Charter and state law references
A municipality has the option of collecting delinquent property taxes any one (1) of three (3) ways:
(1) Under the provisions of its charter for the collection of delinquent property taxes.
(2) Under Tennessee Code Annotated, §§ 6-55-201--6-55-206.
(3) By the county trustee under Tennessee Code Annotated,
§ 67-5-2005.
Date Last Updated: 09/01/2025
Codification Date: 09/01/2025

Officials at Date of Last Codification:

Mayor - Kerry Templin
Council Member - Keith Daniels
Council Member - Richard Duff
Council Member - Jeff Gilliam
Council Member - Joe Tackett
Recorder - Amanda Daugherty

Date Last Updated: 09/01/2025
Codification Date: 09/01/2025

Officials at Date of Last Codification:

Mayor - Kerry Templin
Council Member - Keith Daniels
Council Member - Richard Duff
Council Member - Jeff Gilliam
Council Member - Joe Tackett
Recorder - Amanda Daugherty