Tennessee § 67-5-2007 - Collection fees and costs.
Full text of Tennessee Tennessee Code Annotated § 67-5-2007 — Collection fees and costs., with citation guidance and answers to common questions.
§ 67-5-2007. Collection fees and costs.
The officer making such collection shall receive no additional fees for making delinquent collections. The only compensation shall be salaries paid to deputies in accordance with title 8, chapter 20, or to trustees in accordance with §§ 8-24-102, 8-24-106, and 8-24-107. Postage and other office expenses incurred by the trustee or the trustee's deputies incidental to the collection of delinquent taxes shall be paid from the fees of the trustee. In case of a levy or garnishment proceeding, officers shall receive, in addition to the compensation provided in subdivision (a)(2), the fees allowed by law in such cases, the fees to be taxed as a part of the costs of collection and to be paid by the delinquent. Neither the state nor county shall be liable for costs where no collection is made by the officer. Acts 1923, ch. 77, § 4; Shan. Supp., §§ 913b4-913b6; Code 1932, §§ 1578-1580; Acts 1953, ch. 150, § 1; T.C.A. (orig. ed.), §§ 67-1315 — 67-1317. Law Reviews. Tax Delinquency in Tennessee — Legislative Aspects (Charles P. White), 12 Tenn. L. Rev. 71 (1933).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-5-2007
What does Tennessee Code Annotated § 67-5-2007 cover?
Section 67-5-2007 ("Collection fees and costs.") 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 § 67-5-2007?
A common citation format is "Tennessee Code Annotated § 67-5-2007" (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 § 67-5-2007 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.