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PDF versionSECTION 1. That the County Tax Assessor be required to keep an office in the Court House at the County Seat, and that he likewise make and keep a record of all realty transfers for the purpose of keeping the lands in the county assessed to the true owner thereof.
SECTION 2. That the County Tax Assessor shall make an actual annual assessment of all property both personal and real in his county.
SECTION 3. That the County Tax Assessor shall submit annually to the County Equalization Board, at the first day of the meeting of same, an itemized list of all assessments raised since the last assessment, and a similar list of all assessments; lowered since the last assessment; and that after each item in said lists he state briefly his reason for changing the former assessment. That said list shall comply substantially with the following form:
| List of taxes (Raised-Lowered) in the ________________Civil District of ____________________County, Tennessee, by the assessment of the year ___________. |
||||
|---|---|---|---|---|
| Owner | Acreage | Old Account | New Account | Reason for Change |
| (if propery has changed hands, indicate both present and former owner.) | (Or nature of property) | |||
COMPILER'S NOTE: The original Section 4 of this Act was stricken from said bill in its entirety and the succeeding sections are renumbered in accordance therewith by Chapter 297, Private Acts of 1943.
SECTION 4. That the salary of the Tax Assessor shall hereafter be increased from Fifteen Hundred ($1,500.00) Dollars per annum to Two Thousand Four Hundred and Fifty ($2,450.00) Dollars per annum. (See General Note for current salary of Tax Assessor.)
| As amended by: | Private Acts of 1949, Chapter 849 |
SECTION 5. That this Act shall apply only to counties having a population of not less than twenty thousand four hundred and seventy-five (20,475) nor more than twenty thousand five hundred (20,500), according to the Federal Census of 1930 or any subsequent Federal Census.
SECTION 6. That the failure of the County Tax Assessor of said county to comply with any of the provisions of this Act shall constitute a misdemeanor in office, and upon conviction therefor the defendant shall be liable to a fine of not less than One Hundred ($100.00) Dollars nor more than Two Hundred Fifty ($250.00) Dollars for each offense; and on conviction shall automatically forfeit his office. And in event the Tax Assessor shall be convicted and prays an appeal, he shall stand suspended until the final hearing and determination on appeal, and he shall not, during this time, be entitled to receive any emoluments of his office or to perform the duties thereof.
SECTION 7. That this Act take effect from and after its passage, the public welfare requiring it.
Passed: July 2, 1931.