2021 Tennessee Code
Title 6 - Cities and Towns
Chapter 55 - Licensing and Taxing Powers

Part 1 - General Provisions

§ 6-55-101. Collection and Payment of Taxes - Code 1858, § 1382 (deriv. Acts 1849-1850, ch. 17, §...

§ 6-55-102. Privilege Taxes - Each municipality is empowered to levy privilege taxes upon merchants...

Part 2 - Nonpayment of Real Estate Tax

§ 6-55-201. Sale of Real Estate for Delinquency - Code 1858, §§ 1380, 1381 (deriv. Acts 1849-1850, ch. 17,...

§ 6-55-202. Tax Suit — Jurisdiction - It is lawful for any incorporated municipality to sue in...

§ 6-55-204. Tax Suit — Prejudgment Payment of Taxes - Should any person interested pay, after the bill is filed,...

§ 6-55-205. Tax Suit — Enforcement of Judgment - The court may proceed to judgment or decree against all...

§ 6-55-206. Tax Suit — Fees - The same fees for clerks and other officers as are...

Part 3 - Distress Warrants

§ 6-55-301. Purpose - If any person or corporation required by law to pay...

§ 6-55-302. Execution - The officer to whose hands such warrants shall come shall...

§ 6-55-303. Sale - The officer, having seized the goods and chattels of the...

§ 6-55-304. Fees - In all cases in which the penalty prescribed against breaches...

Part 4 - Regulations of Liquidation Sales

§ 6-55-401. Part Definitions - As used in this part, unless the context otherwise requires:

§ 6-55-402. License Requirement - No person, firm or corporation shall publish or conduct any...

§ 6-55-404. Issuance of License - Upon receipt of such application and payment of the fee...

§ 6-55-405. Renewal License - Upon satisfactory proof by the licensee that the stock itemized...

§ 6-55-406. Application Fee - Upon filing an original application or a renewal application for...

§ 6-55-407. Contents of Advertising - Sale held pursuant to permit No. of department of licenses...

§ 6-55-409. Rules and Regulations - The commissioner is further empowered to make such rules and...

§ 6-55-410. Suspension or Revocation of License - The commissioner has the power to suspend or revoke at...

§ 6-55-411. Violations - Any person who violates, neglects or refuses to comply with...

§ 6-55-412. Application of Part - This part shall not apply to or affect the following...

§ 6-55-413. Adoption of Part - Any municipality desiring to adopt this part may do so...

Part 5 - Motor Vehicles

§ 6-55-501. Privilege Tax on Vehicles Prohibited - The licensing as a privilege of the driving of any...

Part 6 - Assessors of Property and Assessments

§ 6-55-601. Municipal Assessor of Property - The governing body of any municipality is authorized to:

§ 6-55-602. Procedure for Assessments - All assessments made by an assessor of property elected pursuant...

§ 6-55-603. Adoption of County Assessments - In the event an assessor of property is not so...

§ 6-55-604. Correction and Equalization of Assessments - The governing body of any municipality may provide by ordinance...

§ 6-55-605. Construction of Part - This part shall not be construed to alter or conflict...