It is the duty of the trustee to collect the assessments along with other taxes upon the lands, which shall be credited to the account of the drainage district; and it is the duty of the county trustee, within ten (10) days after any drainage tax is delinquent, to give written notice to the party to whom the tract or tracts on which taxes are delinquent is assessed that the tax is delinquent, and that a penalty of ten percent (10%) will accrue on the delinquency as provided in this part. No additional amount shall be taxed against the party assessed to cover any attorney's fees in case of suit brought necessary to collect the taxes; the attorney's fees shall be paid out of the penalty, and shall not in any case exceed the penalty.
Structure 2021 Tennessee Code
Title 69 - Waters, Waterways, Drains and Levees
Chapter 5 - Drainage and Levee Districts
Part 8 - Levy and Collection of Assessments
§ 69-5-801. Special Assessment Made After Creation of District
§ 69-5-803. Collected Assessment a Fund for Costs and Expenses
§ 69-5-804. Fund to Be Paid Out Under Orders
§ 69-5-805. Bonds of Trustee and County Clerk
§ 69-5-806. Provisions Applicable if District Contains More Than One County
§ 69-5-807. Appeal From Order Fixing Assessments and Benefits
§ 69-5-809. Employment of Counsel — Payment of Fee
§ 69-5-811. Unenforceable Assessments
§ 69-5-812. Correction of Failure to Bring Landowner Before Court or to Report Land
§ 69-5-813. Drainage Assessment Book — Due Date of Assessments
§ 69-5-814. Vendee to Report Sale of Tract — Collections Made Accordingly
§ 69-5-815. Sale of Part of Tract
§ 69-5-816. Sale for Collection of Assessments Certified to Clerk and Trustee
§ 69-5-817. Trustee to Collect Assessments — Notice to Delinquents — Penalty
§ 69-5-818. Date Assessments Become Delinquent — Penalty and Interest
§ 69-5-819. Assessments Become Liens on Lands
§ 69-5-820. Suits in Chancery for Collection of Assessments — Exceptions
§ 69-5-821. Bills in Name of County Against Owners of All Assessed Lands
§ 69-5-822. Delinquent List Is Prima Facie Evidence
§ 69-5-823. Chancery Procedure — Hearing as to One or More Defendants
§ 69-5-824. Tax Assessment of Tracts Partly Outside District Limits
§ 69-5-825. Taxes to Be Reported and First Paid Out of Proceeds of Sales
§ 69-5-826. Vestiture of Title Subject to Other Assessments — Writ of Possession
§ 69-5-828. Attorney's Fee Fixed and Charged on Land
§ 69-5-829. Decree Upon Redemption — Writ of Possession
§ 69-5-830. Redemption After Restoration of Competency
§ 69-5-831. Proceedings in Accordance With Chancery Procedure
§ 69-5-832. Assessments Collectible Out of Assessed Lands Only
§ 69-5-833. Excessive Assessments of Acreage — Correction
§ 69-5-834. Fiscal Agent — Purchase by District of Lands Sold for Delinquency