Tennessee § 67-1-707 - Adjustments and refunds.

§ 67-1-707. Adjustments and refunds.

The county clerks of the various counties are also authorized and empowered to settle and adjust with taxpayers all errors and double assessments of county taxes erroneously or illegally collected by them and to direct the refunding of the taxes. Any claim for such refund by the county of taxes or revenue alleged to have been erroneously or illegally paid shall be filed with the county clerk, supported by proper proof within one (1) year from the date of payment; otherwise, the taxpayer shall not be entitled to a refund and the claim for refund shall be barred. Subsection (a) also applies to municipalities and municipal taxpayers; provided, however, that in the case of claims made for refund of municipal taxes, the duties, obligations, and responsibilities of the county clerk described in subsection (a) shall be performed by the city recorder, city clerk, or director of finance of the municipality acting under the direction and authority of the mayor or city manager. Acts 1923, ch. 66, § 1; Shan. Supp., § 373a45; Acts 1927, ch. 89, § 18; mod. Code 1932, § 270; Acts 1935, ch. 167, § 1; 1937, ch. 108, art. 3, § 15; 1949, ch. 260, § 1; mod. C. Supp. 1950, §§ 270, 270.1; (Williams, §§ 270, 270.1, 270.2, 1248.142i); Acts 1951, ch. 215, § 1; 1951, ch. 264, § 2; 1955, ch. 184, § 1; impl. am. Acts 1959, ch. 9, § 14; Acts 1965, ch. 7, § 1; 1969, ch. 142, § 1; 1972, ch. 461, §§ 1, 2; modified; 1974, ch. 566, § 1; 1978, ch. 646, § 1; impl. am. Acts 1978, ch. 934, §§ 22, 36; Acts 1983, ch. 264, § 1; T.C.A. (orig. ed.), §§ 67-2301, 67-2302; Acts 1984, ch. 724, § 1; 1986, ch. 749, § 4; 2004, ch. 420, § 1. Cross-References. Authority for refunds and settlements in metropolitan government areas, § 7-4-108 . Penalties and interest, § 67-1-801 . Textbooks. Pritchard on Wills and Administration of Estates (4th ed., Phillips and Robinson), § 970. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 71. Law Reviews. A Revolution in Tennessee Tax Procedure (S. Gale Graham), 22, Tenn. B.J. 13 (1986). Cited: Fentress County Bank v. Holt, 535 S.W.2d 854, 1976 Tenn. LEXIS 586 (Tenn. 1976); Stroop v. Rutherford County, 567 S.W.2d 753, 1978 Tenn. LEXIS 605 (Tenn. 1978); Federal Express Corp. v. Woods, 569 S.W.2d 408, 1978 Tenn. LEXIS 617 (Tenn. 1978); McDowell Dev. Corp. v. Ferguson, 579 S.W.2d 863, 1978 Tenn. App. LEXIS 341 (Tenn. Ct. App. 1978).