Applications for deferral of real property taxes shall be made annually on or before March 1 of each year, unless a later date for applications is provided by resolution of the legislative body of the county or municipality authorizing the program. Any applications received by the county trustee or collector of municipal taxes after the appropriate date shall be considered for deferral of real property taxes for the following tax year.
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 Other Laws Superseded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.]