Reference Number: 
CTAS-1591

If a municipality wishes to have its taxes collected by the county delinquent tax attorney, it must furnish the trustee or delinquent tax attorney with a certified list of delinquent municipal taxes.1The municipality may pursue collection of delinquent property taxes even if county taxes on the property have been timely paid.2Note that the municipality is allowed to pursue collection of delinquent property taxes on its own.3


     1T.C.A. § 67-5-2403.

     2T.C.A. § 6-55-201; Op. Tenn. Atty. Gen. 87-106 (June 26, 1987).

     3T.C.A. § 67-5-2005.  See 2010 Public Chapter 660 authorizing partial payment of property taxes.