Public Chapter 313

SENATE BILL NO. 1736

By Jordan

Substituted for: House Bill No. 1485

By Fowlkes

AN ACT To amend Tennessee Code Annotated, Title 5, Chapter 22 and Title 67, Chapter 1, relative to collection and enforcement of taxes.

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

SECTION 1. Tennessee Code Annotated, Section 67-1-702(b), is amended by deleting the subsection in its entirety, and by substituting instead the following language:

(b) Notwithstanding any provision of law to the contrary, upon adoption of a resolution by the county legislative body, the county trustee may accept property taxes at any time after July 10 (prior to the first Monday in October established by 67-1-701, on which date trustees are required to accept property tax payments) and after the tax rates are finally set, the trustee's tax rolls are received and the trustee's receipts are prepared. County trustees may begin accepting tax relief applications on the same date on which the trustee accepts property tax payments.

SECTION 2. This act shall take effect upon becoming a law, the public welfare requiring it.