Tennessee § 67-1-1008 - Penalty and costs.
Full text of Tennessee Tennessee Code Annotated § 67-1-1008 — Penalty and costs., with citation guidance and answers to common questions.
§ 67-1-1008. Penalty and costs.
If the back assessment or reassessment is sustained, the cost of the proceeding shall be added to the taxes and collectible as such. If the back assessment or reassessment is set aside, the cost shall be paid by the jurisdiction to which the taxes would have been payable, or by the complainant if the board determines the complaint was filed or prosecuted by the complainant without good cause. In a case of connivance, fraud, deception, misrepresentation, or failure to file a personal property schedule, the board may impose a penalty not to exceed fifteen percent (15%) of the taxes due, which shall be added to the taxes due and be collectible as such. Acts 1907, ch. 602, § 30; Shan., §§ 823a5, 823a6; Code 1932, §§ 1504, 1505; T.C.A. (orig. ed.), §§ 67-1209, 67-1210; Acts 1993, ch. 315, § 13. Cross-References. Duty to back assess or reassess, § 67-1-1005 . Rate of penalty and interest, § 67-1-801 .
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-1-1008
What does Tennessee Code Annotated § 67-1-1008 cover?
Section 67-1-1008 ("Penalty and costs.") 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 § 67-1-1008?
A common citation format is "Tennessee Code Annotated § 67-1-1008" (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 § 67-1-1008 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.