Private Acts of 1951 Chapter 131

COMPILER'S NOTE:  Cumberland County did not fall within the population bracket stated in the Act, nor did any other Tennessee county; however, this Act was attributed to Cumberland County in the Index to Private Acts of 1951.

SECTION 1.  That in all counties of this State having a population of not less than 18,830, nor more than 18,850, by the Federal Census of 1950, or any subsequent Federal Census, the salary of the County Tax Assessor shall be Three Thousand ($3,000.00) Dollars per annum, payable in equal monthly installments on the first day of each month out of the County Treasury upon the warrant of the County Trustee.

SECTION 2.  That it shall be the duty of the Tax Assessors in counties to which this Act applies to assess all taxable property, both realty and personalty, belonging to every tax payer in the county, and to make out and turn over to the County Court Clerk the tax books and tax aggregates, and no additional compensation shall be paid such Tax Assessor for making out such tax books and tax aggregates.  It shall be further the duty of the Tax Assessor to stamp each and every deed conveying the title to land with a rubber stamp, to be furnished by the county, showing the date same was presented to the Tax Assessor for stamping, and bearing the name of the Tax Assessor, and it shall be the duty of the Tax Assessor to immediately note on the tax books in the Civil District wherein the property sold is located showing the transfer of such title, and any deed not thus stamped will not be received for record by the Register of deeds until it bears the stamp as above described.  It shall be the duty of all counties to which this Act is applicable to furnish to the Tax Assessor an office in its Court House and every Tax Assessor falling under the provisions hereof shall be in such office every day of the week, except Sunday, between the hours of 9:00 o'clock A.M. and 3:00 o'clock P.M., sickness and unavoidable casualty excepted, and shall have all records in such office available for public inspection by the general public during the hours such office remains open.

SECTION 3.  That the General Assembly of the State of Tennessee hereby declares the provisions of this Act to be severable and expressly states that if any Section hereof be invalid, such shall not affect the validity of the remainder thereof as the same would have been enacted with such invalid Sections omitted therefrom.

SECTION 4.  That all laws and parts of laws in conflict with this Act be and the same are hereby repealed, and this Act shall take effect from and after its passage, the public welfare requiring it.

Passed:  February 7, 1951.