Tennessee § 67-1-702 - Payment to trustee.
Full text of Tennessee Tennessee Code Annotated § 67-1-702 — Payment to trustee., with citation guidance and answers to common questions.
§ 67-1-702. Payment to trustee.
Every taxpayer shall pay state, county, municipal, highway, school and all of such taxpayer's property taxes to the county trustee, except when otherwise provided by law, and such taxes shall be due and payable on the first Monday in October of each year. Notwithstanding any law to the contrary, upon adoption of a resolution by the county legislative body, the county trustee may accept property taxes at any time after July 10, prior to the first Monday in October established by § 67-1-701, on which date trustees are required to accept property tax payments, and after the tax rates are finally set, the trustee's tax rolls are received and the trustee's receipts are prepared. County trustees may begin accepting tax relief applications on the same date on which the trustee accepts property tax payments. Acts 1907, ch. 602, § 48; Shan., § 865a2; Acts 1923, ch. 77, § 1; mod. Code 1932, § 1547; Acts 1971, ch. 380, § 1; 1976, ch. 429, § 1; modified; Acts 1982, ch. 883, §§ 1-3; 1983, ch. 62, §§ 1, 2; 1983, ch. 430, § 2; T.C.A. (orig. ed.), § 67-1105; Acts 1988, ch. 795, § 20; 1989, ch. 291, § 5; 1989, ch. 550, §§ 5, 23; 1996, ch. 717, § 1; 1997, ch. 313, § 1. Compiler's Notes. Acts 1989, ch. 550, §§ 8-21 were deemed local by the code commission and not codified in this code. Attorney General Opinions. Duty of county trustee to collect municipal property taxes, OAG 99-183 (9/17/99).
Frequently Asked Questions About Tennessee § 67-1-702
What does Tennessee Code Annotated § 67-1-702 cover?
Section 67-1-702 ("Payment to trustee.") 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 § 67-1-702?
A common citation format is "Tennessee Code Annotated § 67-1-702" (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 § 67-1-702 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.