Permit Early Collection of Property Tax as Authorized by T.C.A.

WHEREAS, Tennessee Code Annotated, Section 67-1-702(b), authorizes the county legislative body by resolution to provide for collection of real property taxes any time after July 10 (prior to the first Monday in October) and after the tax rates are finally set, the trustee’s tax rolls are received, and the trustee’s receipts are prepared; and,

WHEREAS, it is in the best interests of the citizens of this county that such a payment system be authorized;

NOW THEREFORE BE IT RESOLVED by the _____________ County Legislative Body meeting in ____________ session at ______________, Tennessee on this the ___ day of _________________, 20___, that:

SECTION 1. Effective for county real property taxes due on or after the effective date of this resolution and until this county legislative body shall revoke or amend this resolution, the trustee of ____________ County is authorized to accept payments of real property taxes any time after July 10 and after the tax rates are finally set, the trustee’s tax rolls are received, and the trustee’s receipts are prepared, as outlined in Tennessee Code Annotated, Section 67-1-702(b).

SECTION 2. The trustee of __________ County is also authorized to begin accepting tax relief applications on the same date on which the trustee accept property tax payments, as provided by Tennessee Code Annotated, Section 67-1-702(b). 

SECTION 3. The resolution shall take effect upon passage, the public welfare requiring it.

Adopted this _____ day of _______________, 20___.


APPROVED:



_______________________________________
County Executive


ATTEST:



_______________________________________
County Clerk