The assessment levied under this chapter shall become due and payable, and shall be delinquent at the same time as state and county taxes become due and delinquent. On November 15 after such assessments become delinquent, a penalty of ten percent (10%) of the amount of such assessments shall accrue on the delinquency, and in addition such assessments shall bear interest at the legal rate from the date they are delinquent until paid, to pay the cost of collecting them so as to hold the district harmless.
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