Private Acts of 1947 Chapter 702

SECTION 1.  That it shall be the duty of the Tax Assessor in all Counties within the State of Tennessee, having a population of not less than Twenty-eight Thousand Four Hundred Ninety-eight (28,498) nor more than Twenty-eight Thousand Five Hundred Three (28,503) inhabitants by the Federal Census of 1940, or any subsequent Federal Census, to maintain and keep open an office in the Courthouse of such County, during legal hours, where the Tax Assessor or his qualified deputy will be present for the purpose of discharging the duties of his office, and especially to note the change in ownership of real estate before the registration of any deed conveying real estate in such Counties.

SECTION 2.  That before the registration of any deed conveying real estate in Counties coming under the provisions of this Act, it shall be the duty of the owner of the same under said deed to present the deed to the Tax Assessor at his office so that said real estate may be assessed for taxes in the name of the new owner.  The Tax Assessor or his deputy shall note the change in ownership of such real estate on the Tax Assessment Books of such Counties, and shall write or stamp on said deed that such transfer has been made so as to give notice to the County Register that this Act has been complied with and said deed may be registered.

SECTION 3.  That is shall be the duty of the Quarterly County Court in all Counties coming under the provisions of this Act to furnish the Tax Assessor a desk and office in the Courthouse, together with all necessary files, record books, assessment books and office supplies for the proper conduct of the office of Tax Assessor.

SECTION 4.  That the Tax Assessors of all Counties falling within the provisions of the Act are hereby authorized to appoint one or more deputy tax assessors, whose duties are to work under and by direction of the County Tax Assessor, but the salary and expense of said deputy assessors shall be borne and paid for by the County Tax Assessor out of his compensation as County Tax Assessor hereinafter provided for.

SECTION 5.  That the compensation of the Tax Assessor be and the same is hereby fixed at the sum of Four Thousand Five Hundred Dollars ($4,500.00) per annum to be paid out of the general funds of their respective Counties on warrants issued by the County Judge or Chairman thereof, payable in equal monthly installments to such Tax Assessor.  In addition to such salary, such Tax Assessor shall be entitled to and receive a total of Thirty-five Hundred Dollars ($3,500.00) per annum for automobile and other travel expenses, payable and to be paid in the same manner as his salary is paid.  Provided however, that from and after the first day of September, 1968, the compensation of the Tax Assessor be and the same is hereby fixed at the sum of Eight Thousand Two Hundred Fifty Dollars ($8,250.00) per annum to be paid out of the general fund of their respective Counties on warrants issued by the County Judge or Chairman thereof, payable in equal monthly installments to such Tax Assessor, and such salary shall be in lieu of any and all compensation of said office, including any travel allowances heretofore allowed.

SECTION 6.  That all laws or parts of laws in conflict with the provisions of this Act be, and the same are hereby repealed.

SECTION 7.  That this Act take effect from and after its passage, the public welfare requiring it.

Passed:  March 11, 1947.