Statutes, codes, and regulations
Tennessee Code
Title 54 - HIGHWAYS, BRIDGES AND FERRIESChapter 12 - ROAD IMPROVEMENT DISTRICTS
Part 4 - COLLECTION OF ASSESSMENTS
Section 54-12-401 - Collection of assessments by county trustee - Kept as a separate fund - Collection by bill in chancery - Personalty not to be distrained for such assessment

Tenn. Code § 54-12-401

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Current through Acts 2023-2024, ch. 1069
Section 54-12-401 - Collection of assessments by county trustee - Kept as a separate fund - Collection by bill in chancery - Personalty not to be distrained for such assessment

Assessments provided for by this chapter shall be collected by the county trustee as county taxes are collected, except as provided otherwise in this part, and the funds collected shall be kept as a separate fund, and shall be paid out only for purposes properly connected with the improvement on the order or warrant of the county mayor; but the assessments may be collected by bill filed in chancery, as provided in §§ 54-12-412 - 54-12-421, and no personal property of the owner of land assessed shall be liable or distrained upon for the assessment, but only the land assessed shall be liable for the assessment.

T.C.A. § 54-12-401

Acts 1919, ch. 193, § 83; Shan. Supp., § 1682a97; Code 1932, § 2911; modified; T.C.A. (orig. ed.), § 54-1601; impl. am. Acts 1978, ch. 934, §§ 16, 36; Acts 2003, ch. 90, § 2.