After the filing of such suits, the county trustee shall submit to the county legislative body a list of delinquent taxes reported uncollected, as the insolvent list, and the county legislative body shall allow credit for such uncollected taxes when the trustee has caused suits to be instituted for their collection as provided in this part, but not otherwise.
Structure 2021 Tennessee Code
Part 24 - Tax Lien — Enforcement Generally
§ 67-5-2401. Notice of Intent to File Suit — Publication
§ 67-5-2402. Notice to Property Owner of Delinquency
§ 67-5-2403. List of Property Involved in Suits
§ 67-5-2404. Delivery of Delinquent Tax List to Attorney — Appeals
§ 67-5-2407. Credit to Trustee After Suit Filed
§ 67-5-2408. Lists and Records Delivered to Attorney
§ 67-5-2410. Penalties, Fees and Costs — Duties of Clerk
§ 67-5-2414. Procedure Governing Suit
§ 67-5-2416. Reference and Master's Report
§ 67-5-2419. Implementation of Decrees
§ 67-5-2423. Certified Delinquent Tax Roll as Prima Facie Evidence of Property Tax