Tennessee § 67-5-1802 - [Reserved.]
Full text of Tennessee Tennessee Code Annotated § 67-5-1802 — [Reserved.], with citation guidance and answers to common questions.
§ 67-5-1802. [Reserved.]
The county trustee of any county of this state where the billing could not be made on personalty tax prior to the delinquent date of tax is authorized and empowered to waive any delinquent interest and penalty on tax for a period of ninety (90) days from the billing date; provided, that, should this tax not be paid within the ninety-day grace period provided in this subsection (a), the tax reverts to a delinquent status and delinquent interest and penalty accrue as prescribed under former § 67-1-801(b) [repealed]. This section shall apply only to counties having a population of at least two hundred thousand (200,000) or more, according to the 1970 federal census or any subsequent federal census; provided, that this section does not apply to any county having a metropolitan form of government. Acts 1972, ch. 695, §§ 1, 3; T.C.A., § 67-1122. Compiler's Notes. For tables of U.S. decennial populations of Tennessee counties, see Volume 13 and its supplement. Former § 67-1-801(b) , referred to in this section, was repealed by Acts 1988, ch. 526, § 5.
Frequently Asked Questions About Tennessee § 67-5-1802
What does Tennessee Code Annotated § 67-5-1802 cover?
Section 67-5-1802 ("[Reserved.]") 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 § 67-5-1802?
A common citation format is "Tennessee Code Annotated § 67-5-1802" (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 § 67-5-1802 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.