Tennessee § 67-1-911 - Provisions applicable to municipal taxes.

§ 67-1-911. Provisions applicable to municipal taxes.

Sections §§ 67-1-901 — 67-1-905 and 67-1-908 — 67-1-910 apply to the recovery of all taxes collected by any of the municipalities of this state. In order to carry out the legislative intent that all of such sections, which now apply to the recovery of state taxes erroneously paid, be conformed to apply also to the recovery of taxes erroneously paid to municipalities, the following provisions are added: The municipal officer collecting any municipal taxes paid under protest shall pay such revenue into the municipal treasury and, at the time of payment, shall give notice to the mayor and board of commissioners or other governing body of such municipality that the taxes were paid under protest; If it be finally determined by any court having jurisdiction of any suit brought within thirty (30) days after such payment under protest against the municipality to recover such taxes that the taxes were wrongfully collected as not being due from the party to the municipality, the municipality shall refund such taxes with such interest as the court may determine to be proper, not exceeding the legal rate, and shall pay the costs of the cause; and The city attorney or other legal officer of such municipality shall conduct the defense of such suit. Acts 1959, ch. 324, § 1; T.C.A., § 67-2313. Cross-References. Applicability to metropolitan government areas, § 7-4-108 . Textbooks. Tennessee Jurisprudence, 19 Tenn. Juris., Municipal Corporations, § 95. Law Reviews. Recovering Erroneously Paid Property Taxes in Tennessee: An Epic Journey, 10 Mem. St. U.L. Rev. 279 (1980). Cited: Woods v. Equity Servs., Inc., 536 S.W.2d 333, 1976 Tenn. LEXIS 626 (Tenn. 1976); McDowell Dev. Corp. v. Ferguson, 579 S.W.2d 863, 1978 Tenn. App. LEXIS 341 (Tenn. Ct. App. 1978); Goldsmith's Div. v. City of Memphis, 631 S.W.2d 396, 1982 Tenn. LEXIS 399 (Tenn. 1982); Lebanon Liquors v. City of Lebanon, 885 S.W.2d 63, 1994 Tenn. App. LEXIS 82 (Tenn. Ct. App. 1994); Bellsouth Adver. & Publ. Corp. v. Chumley, 308 S.W.3d 350, 2009 Tenn. App. LEXIS 576 (Tenn. Ct. App. Aug. 26, 2009).