Tennessee § 6-22-113 - Change of due dates — Semiannual installments.
Full text of Tennessee Tennessee Code Annotated § 6-22-113 — Change of due dates — Semiannual installments., with citation guidance and answers to common questions.
§ 6-22-113. Change of due dates — Semiannual installments.
The board of commissioners may, by ordinance passed by unanimous vote, change the due date and delinquent date of all taxes, and may provide for the semiannual payment of taxes and a discount for the prompt payment of such taxes. In case a semiannual installment of taxes is made due and payable before the assessment and levy of taxes in the city for the current year is complete, the amount of the installment so collected as a tax upon any property shall be not more than fifty percent (50%) of the taxes levied on the property for the preceding year, such installment to be credited on the current year's taxes when determined and levied. Acts 1921, ch. 173, art. 10, § 8; Shan. Supp., § 1997a178; Code 1932, § 3575; T.C.A. (orig. ed.), § 6-2214.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 6-22-113
What does Tennessee Code Annotated § 6-22-113 cover?
Section 6-22-113 ("Change of due dates — Semiannual installments.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 6-22-113?
A common citation format is "Tennessee Code Annotated § 6-22-113" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 6-22-113 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.