When the assessment has been made, the court shall fix the dates within which it shall be collected, and the county clerk shall make out an assessment list or book, giving alphabetically the name of the owner, and the boundaries of the land, the number of acres, and the amount assessed against each tract. The county clerk will make the assessment list or book substantially in the form used for state and county tax books, and when so made shall certify it to the trustee of the county, and it shall be the duty of the trustee of the county to proceed at once to collect the assessments within the dates prescribed by the court. The trustee shall pay the amount collected on the assessment to the county clerk, to be paid out on the cost and expenses under the orders of the court, and for collecting and paying over the assessments, the trustee will be allowed, as compensation for collecting and paying over the funds, two percent (2%) of the amount collected and paid over.
Structure 2021 Tennessee Code
Title 69 - Waters, Waterways, Drains and Levees
Chapter 5 - Drainage and Levee Districts
Part 1 - Establishment and General Provisions
§ 69-5-101. County May Establish Levee and Drainage Districts and Change Natural Watercourses
§ 69-5-102. Judicial Jurisdiction and Authority
§ 69-5-103. Petition for Establishment of District — Bond for Preliminary Expenses
§ 69-5-104. Qualifications of Petitioners
§ 69-5-105. Compensation of Attorneys
§ 69-5-106. Petitioners' Committee
§ 69-5-107. Preliminary Hearing — Notice and Requisites
§ 69-5-108. Preliminary Hearing — Procedure and Decree
§ 69-5-109. Appeal From Preliminary Decree
§ 69-5-110. Assessment Book — Collection by County Trustee
§ 69-5-111. Collection of Assessment by Other Counties
§ 69-5-112. Assessment Constitutes Lien
§ 69-5-113. Assessments — Bonds of County Trustee and County Clerk
§ 69-5-116. Location of Drains and Ditches
§ 69-5-117. Drains and Ditches Crossing Railroad Property
§ 69-5-118. Engineer's Assistants
§ 69-5-119. Plan Approval or Rejection
§ 69-5-121. Hearing Postponed Pending Notice — Hearing Without Formal Answers
§ 69-5-122. Further Examination and Report by Engineer
§ 69-5-123. Special Assessment to Pay Preliminary Costs and Expenses
§ 69-5-124. Special Assessment — Petition — Notice of Hearing
§ 69-5-125. Special Assessment — Hearing — Amount and Basis of Assessment
§ 69-5-126. Special Assessment — Appeal
§ 69-5-127. Special Assessment — Collection
§ 69-5-128. Special Assessment — Collection by Other Counties
§ 69-5-129. Special Assessment Constitutes Lien
§ 69-5-131. Payment of Preliminary Expenses — Methods of Refunding
§ 69-5-132. Preliminary Expenses — Contribution by County
§ 69-5-133. Expense Fund May Be Required, or Judgment Rendered on Bond
§ 69-5-134. Expense Fund Paid From Time to Time
§ 69-5-135. Payment of Expense Fund to Be Refunded Out of District Funds
§ 69-5-136. Establishment or Refusal of District
§ 69-5-139. Petitioners' Names May Be Signed by Attorney or Agent
§ 69-5-140. Drainage Record Book
§ 69-5-142. Compensation Fixed by County Court