Tennessee § 54-12-401 - Collection of assessments by county trustee — Kept as a separate fund — Collection by bill in chancery — Personalty not to be distrained for such assessment.
Full text of Tennessee Tennessee Code Annotated § 54-12-401 — Collection of assessments by county trustee — Kept as a separate fund — Collection by bill in chancery — Personalty not to be distrained for such assessment., with citation guidance and answers to common questions.
§ 54-12-401. Collection of assessments by county trustee — Kept as a separate fund — Collection by bill in chancery — Personalty not to be distrained for such assessment.
Assessments provided for by this chapter shall be collected by the county trustee as county taxes are collected, except as provided otherwise in this part, and the funds collected shall be kept as a separate fund, and shall be paid out only for purposes properly connected with the improvement on the order or warrant of the county mayor; but the assessments may be collected by bill filed in chancery, as provided in §§ 54-12-412 — 54-12-421 , and no personal property of the owner of land assessed shall be liable or distrained upon for the assessment, but only the land assessed shall be liable for the assessment. Acts 1919, ch. 193, § 83; Shan. Supp., § 1682a97; Code 1932, § 2911; modified; T.C.A. (orig. ed.), § 54-1601; impl. am. Acts 1978, ch. 934, §§ 16, 36; Acts 2003, ch. 90, § 2. Compiler's Notes. Acts 2003, ch. 90, § 2, directed the code commission to change all references from “county executive” to “county mayor” and to include all such changes in supplements and replacement volumes for the Tennessee Code Annotated. Cross-References. Drainage and levee districts, title 69, ch. 5. Collateral References. Highways 121 et seq.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 54-12-401
What does Tennessee Code Annotated § 54-12-401 cover?
Section 54-12-401 ("Collection of assessments by county trustee — Kept as a separate fund — Collection by bill in chancery — Personalty not to be distrained for such assessment.") 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 § 54-12-401?
A common citation format is "Tennessee Code Annotated § 54-12-401" (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 § 54-12-401 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.