Taxation - Historical Notes

Assessor of Property

The following act was superseded, repealed or failed to win local ratification, but it is listed here as a reference to laws which once affected the Lake County Assessor.

1. Private Acts of 1945, Chapter 140, fixed the salary of the County Tax Assessor in Lake County at $1,000 per year payable $250 a quarter.

Taxation

The following is a listing of acts pertaining to taxation in Lake County which are no longer effective.

1. Public Acts of 1927, Chapter 15, amended Acts of 1907, Chapter 602, a general revenue law for the State, by extending the delinquency date from March 1, to May 1. Twelve counties exempted themselves from its application by means of census figures. In the case of Shipp v. Cummings, 158 Tenn. 526, 14 S.W.2d 747 (1929), the Supreme Court declared this law to be unconstitutional stating that uniformity of taxation includes uniformity in dates of maturity but those who had relied upon the Act in not paying their taxes would not be liable for interest or penalty.
2. Public Acts of 1927, Chapter 227, also amended Acts of 1907, Chapter 602, Section 48, but Lake County was among those counties exempting themselves from its application.