Tennessee SB 2172: Taxes, Ad Valorem - As enacted, authorizes municipal tax collectors and taxing entities to also accept partial payments of delinquent property taxes in the same manner as county trustees; requires such officials to include in their plan for accepting partial payments a description of the accounting system technology or manual processes to be used to record partial payments of delinquent property taxes and a statement indicating that funds received as partial payments on delinquent property taxes will reduce the amount of delinquent property tax, interest, statutory fees, and court costs, by relative amounts on a pro-rata basis. - Amends TCA Section 67-5-2001.

Status: Comp. became Pub. Ch. 913 (as of 2024-05-13)

State: Tennessee · Session: 113 · Bill: SB 2172

Subjects: Ad Valorem, Taxes

Sponsors: Hensley

House Local Government 1

Amendment No. 1 to HB2312

Crawford
Signature of Sponsor

AMEND Senate Bill No. 2172 House Bill No. 2312*

HA0674
014462
- 1 -
by adding the following as a new subdivision (d)(9) in Section 1:
(9) This subsection (d) does not authorize a clerk of a court in which a
proceeding is pending, to accept a partial payment of delinquent taxes, interest, or court
costs, except pursuant to part 28 of this chapter, § 67-5-2003(g)(5), or a payment
distribution plan approved in a bankruptcy proceeding. As used in this subdivision
(d)(9), "proceeding" has the same meaning as defined in § 67-5-2502(c)(1)(D).

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