Public Chapter 187

SENATE BILL NO. 253

By Henry, Rochelle, Dixon

Substituted for: House Bill No. 340

By Head, Bone, White

AN ACT To amend Tennessee Code Annotated, Section 67-5-1801(e), relative to partial payments of property taxes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:

SECTION 1. Tennessee Code Annotated, Section 67-5-1801(e), is amended by deleting subdivision (1) and substituting instead the following:

Any county trustee may accept partial payments of property taxes.

SECTION 2. Tennessee Code Annotated, Section 67-5-1801(e)(2), is amended by deleting the first sentence.

SECTION 3. Tennessee Code Annotated, Section 67-5-1801(e)(4), is amended by deleting subdivision (C) and by substituting instead the following:

In any county having a metropolitan form of government and a population in excess of five hundred thousand (500,000), according to the 1990 federal census or any subsequent federal census the trustee may set a minimum requirement of no more than the lesser of fifteen percent (15%) or twenty-five dollars ($25.00) for any partial payment.

SECTION 4. This act shall take effect upon becoming a law, the public welfare requiring it.