Tenn. Code § 67-1-1502

Current through Acts 2023-2024, ch. 966
Section 67-1-1502 - Dismissal of action after expiration of limitation

It is the duty of the court in which proceedings concerning the collection of taxes may be brought, where the collection of taxes shall be claimed to be barred under § 67-1-1501, when this statute is pleaded, and the truth of the plea appears to the satisfaction of the court, to dismiss the cause, and order that the officer having the respective tax books in charge, enter on the tax books, opposite the name of the taxpayer, a memorandum of the judgment of the court.

T.C.A. § 67-1-1502

Acts 1885, ch. 24, § 2; Shan., § 822; Code 1932, § 1495; T.C.A. (orig. ed.), § 67-1324.