Tennessee HB 2312: 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: Pub. Ch. 913 (as of 2024-05-13)

State: Tennessee · Session: 113 · Bill: HB 2312

Subjects: Ad Valorem, Taxes

Sponsors: Baum

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