Tennessee § 67-1-904 - Jurisdiction of suit — Certification and repayment.

§ 67-1-904. Jurisdiction of suit — Certification and repayment.

The suit may be tried in any court in the county of the taxpayer's residence or in the county of the location of the defendant having jurisdiction of the amount and parties, and if it be determined that the tax was wrongfully collected as not being due from the party to the state, for any reason going to the merits of the tax, then the court trying the case may certify of record that the tax was wrongfully paid and ought to be refunded, together with such interest as the court may determine to be proper, not exceeding the legal rate, and thereupon the commissioner of finance and administration shall issue a warrant for the refund, which shall be paid in preference to other claims on the state treasury. For the purpose of suits brought under this chapter, the commissioner of revenue shall be considered a resident of each of the several counties of the state. This section shall not apply after January 1, 1986, to any tax collected or administered by the commissioner of revenue. Notwithstanding any other provisions of this section, suits to recover ad valorem taxes wrongfully collected by a city or county must be tried in the county wherein the taxes are collected. Acts 1873, ch. 44, § 1; Shan., § 1062; Code 1932, § 1793; impl. am. Acts 1937, ch. 33, §§ 24, 29; Acts 1937, ch. 197, § 1; C. Supp. 1950, § 1793; impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, § 3; Acts 1971, ch. 44, §§ 1, 2; T.C.A. (orig. ed.), § 67-2306; Acts 1984, ch. 972, § 19; 1986, ch. 749, § 14; 1987, ch. 92, § 4; 2002, ch. 680, § 1. Cross-References. Division of claims and risk management, title 9, ch. 8, part 4. Jurisdiction of Tennessee claims commission, § 9-8-307 . Taxpayer remedies for disputed taxes, title 67, ch. 1, part 18. Textbooks. Pritchard on Wills and Administration of Estates (4th ed., Phillips and Robinson), § 970. Law Reviews. Claims Against the State in Tennessee — The Board of Claims, 4 Vand. L. Rev. 875 (1951). Cited: Volunteer Structures, Inc. v. Olsen, 640 S.W.2d 221, 1982 Tenn. LEXIS 346 (Tenn. 1982); Carter v. Olsen, 660 S.W.2d 483, 1983 Tenn. LEXIS 732 (Tenn. 1983); Reeves v. Olsen, 691 S.W.2d 527, 1985 Tenn. LEXIS 599 (Tenn. 1985).