The tax deferrals referred to in this part shall not be subject to penalties as provided for in Tennessee statutes for delinquent taxes and shall not be subject to the statutes of limitations and collection of delinquent taxes as opposed to deferred taxes, as it is declared the legislative intent of this part to extend these benefits only to the extent of the deferral specifically provided for in this part and to suspend the operation of §§ 67-1-701 and 67-5-1804 to the extent necessary to accomplish the purposes of this part.
Structure 2021 Tennessee Code
Title 7 - Consolidated Governments and Local Governmental Functions and Entities
Chapter 64 - Real Property Tax Deferral
§ 7-64-203. Determining Income Limitation. [For Contingent Amendment, See the Compiler's notes.]
§ 7-64-204. Other Laws Superseded
§ 7-64-205. Claim by Surviving Spouse
§ 7-64-209. Interest — Lien for Unpaid Taxes. [For Contingent Amendment, See the Compiler's notes.]
§ 7-64-210. Termination of Deferral. [For Contingent Amendment, See the Compiler's notes.]