Tennessee § 54-12-410 - Assessment book made by county clerk for entire assessment or annually — Interest on assessments after delinquency.
Full text of Tennessee Tennessee Code Annotated § 54-12-410 — Assessment book made by county clerk for entire assessment or annually — Interest on assessments after delinquency., with citation guidance and answers to common questions.
§ 54-12-410. Assessment book made by county clerk for entire assessment or annually — Interest on assessments after delinquency.
The assessments provided for by this chapter, and to be collected for the purpose provided in this chapter, shall be entered upon a book to be provided by the county clerk, at the expense of the county, for this purpose, in a similar manner to that in which taxes are entered upon the tax books, the books showing the tract of land, amounts of assessments, etc., and the book, when made out, shall be furnished to the county trustee for collection of assessments so levied. This book shall be called the road improvement assessment book, and shall be made out by the county clerk of the county in which the particular assessment is levied. The book may be made out but once, if practicable, for the entire assessment for the particular improvement project; but if not practicable, then a new assessment book may be made out for a shorter period, or for each year, and furnished to the county trustee. The assessment levied under this chapter shall become due and payable and delinquent, and the assessments shall bear interest at the legal rate after they become delinquent. Acts 1919, ch. 193, § 92; Shan. Supp., § 1682a106; Code 1932, § 2920; modified; T.C.A. (orig. ed.), § 54-1610; impl. am. Acts 1978, ch. 934, §§ 22, 36.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 54-12-410
What does Tennessee Code Annotated § 54-12-410 cover?
Section 54-12-410 ("Assessment book made by county clerk for entire assessment or annually — Interest on assessments after delinquency.") 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 § 54-12-410?
A common citation format is "Tennessee Code Annotated § 54-12-410" (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 § 54-12-410 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.