2021 Tennessee Code
Part 2 - General Audit Provisions
§ 9-3-202. Investigation of Delinquent Taxes

In making such audit, the auditors shall also investigate and ascertain what inheritance and succession taxes and privilege and ad valorem taxes are delinquent and unpaid in any of the counties, and to ascertain the correct and proper amount of such inheritance and succession taxes and privilege and ad valorem taxes that have not been paid.