Tenn. Code § 67-5-2803

Current through Acts 2023-2024, ch. 1069

Section 67-5-2803 - No authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor first lien securing same

In order to promote equality and uniformity of taxation, except as provided in this part, § 67-5-1806, § 67-5-2507, or § 67-5-2508, no person, public official, governmental entity or court shall have the power or authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor the first lien securing the same.

T.C.A. § 67-5-2803

Amended by 2022 Tenn. Acts, ch. 672, s 1, eff. 3/18/2022.

Added by 2014 Tenn. Acts, ch. 883, s 19, eff. 7/1/2014.