Legal Documents of White Pine

Code of White Pine

Table of Contents » Title 5 Municipal Finance and Taxation » Chapter 1 Real Property Taxes » § 5-102 When delinquent--penalty and interest.
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Title 5
5-1
Title 5, Chapter 1
5-101
§ 5-101
White Pine
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 and interest as is authorized and prescribed by the state law for delinquent county real property taxes.4 (1978 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.

Charter and state law references
A municipality has the option of collecting delinquent property taxes any one of three 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: 11/07/2023
Codification Date: 04/01/1998

Officials at Date of Last Codification:

Mayor - Fred Taylor
Alderman - Tyler Marshall
Alderman - Josh Sinard
Alderman - Ann Strom
Alderman - Jarrad Stump
Alderman - Whitney Woods

City Recorder - Alyson Susong

Date Last Updated: 11/07/2023
Codification Date: 04/01/1998

Officials at Date of Last Codification:

Mayor - Fred Taylor
Alderman - Tyler Marshall
Alderman - Josh Sinard
Alderman - Ann Strom
Alderman - Jarrad Stump
Alderman - Whitney Woods

City Recorder - Alyson Susong