Tennessee § 67-5-2401 - Notice of intent to file suit — Publication.

§ 67-5-2401. Notice of intent to file suit — Publication.

As a preliminary step toward enforcing the lien for uncollected property taxes, the trustee or collector shall cause to be inserted, once a week for two (2) consecutive weeks in the month of January, in a newspaper of general circulation as defined in § 2-1-104 or one (1) or more newspapers published or widely distributed in the county, a notice as follows: You are advised that after February 1, additional penalties and costs will be imposed in consequence of suits to be filed for enforcement of the lien for property taxes for prior tax years; until the filing of such suits, taxes may be paid in my office. County Trustee (or other Collector) The cost of publication shall be paid by the tax entity, and, if no newspaper is published in the county, notice shall be posted on the courthouse door. Acts 1923, ch. 77, § 6; Shan. Supp., §§ 913b12, 913b13; Code 1932, §§ 1586, 1587; Acts 1982, ch. 612, § 1; T.C.A. (orig. ed.), § 67-2001; Acts 1984, ch. 589, § 1; 2009, ch. 185, § 1; 2013, ch. 353, § 2. Cross-References. Collection by garnishment, § 67-5-2004 . Collection by sale of personalty, § 67-5-2003 . Sale of property for enforcement of property tax lien, title 67, ch. 5, part 25. Tax sale for collection of delinquent municipal real property taxes, § 67-5-2005 . Textbooks. Tennessee Jurisprudence, 18 Tenn. Juris., Liens § 18; 23 Tenn. Juris., Taxation, § 53.