When suits have not been brought, the commissioner of revenue shall restore the delinquent tax lists of such counties to the county trustee, and the trustee and county mayor shall cause suits to be brought for the collection of such taxes under this part, and it shall also be the duty of the circuit court clerks of the several counties of the state to turn over to the attorney selected by the trustee and county mayor all records of uncollected taxes remaining in the office of the circuit court clerks, and to the end that the attorney, in preparing and filing such bills to enforce the tax lien as herein provided in this part, may include in such bill or bills all delinquent tax debtors.
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