Current through Acts 2023-2024, ch. 1069
Section 67-5-2411 - Dismissal on payment of taxes(a) The proceedings shall be automatically dismissed without the entry of any order of a court, as to a defendant's property, upon the payment of the amount of taxes due from the defendant, together with interest and penalty, and such court costs as may have accrued against the defendant in consequence of the filing of the proceedings. In the event the payment is made by a method such as a check which fails to clear, counterfeit money or other method which results in a failure of the payment, the payment and any receipt issued therefor, shall be void and the proceedings shall be automatically reinstated without further order of a court.(b) The securing of an official tax receipt by use of a method of payment which results in a failure of payment, shall be prima facie evidence of an intent to defraud if a third party is damaged or changes the party's position to the party's detriment in reliance upon the issued tax receipt.(c) The securing of an official tax receipt by use of a method of payment which results in a failure of payment shall constitute criminal contempt of the court in which is pending a proceeding to collect delinquent property taxes owing against the parcel.Amended by 2014 Tenn. Acts, ch. 883,s 7, eff. 7/1/2014.Acts 1923, ch. 77, § 10; Shan. Supp., § 913b19; Code 1932, § 1594; T.C.A. (orig. ed.), § 67-2009.