Municipal Taxes Collected as Part of Tax Suit

Reference Number: CTAS-1591

If a municipality wishes to have its taxes collected by the county delinquent tax attorney, it must furnish the trustee or delinquent tax attorney with a certified list of delinquent municipal taxes.¹The municipality may pursue collection of delinquent property taxes even if county taxes on the property have been timely paid.²Note that the municipality is allowed to pursue collection of delinquent property taxes on its own.³

¹T.C.A. § 67-5-2403.

²T.C.A. § 6-55-201; Op. Tenn. Atty. Gen. 87-106 (June 26, 1987).

³T.C.A. § 67-5-2005. See 2010 Public Chapter 660 authorizing partial payment of property taxes.

Source URL: https://www.ctas.tennessee.edu/eli/municipal-taxes-collected-part-tax-suit