Tennessee § 69-5-926 - Refunding bonds — Extended assessments.
Full text of Tennessee Tennessee Code Annotated § 69-5-926 — Refunding bonds — Extended assessments., with citation guidance and answers to common questions.
§ 69-5-926. Refunding bonds — Extended assessments.
Upon the issuance of refunding bonds as provided for in §§ 69-5-920 — 69-5-927 , the time of payment of the subsequently accruing original annual installments of taxes shall be extended, and the taxes shall become due and payable in such greater number of annual installments and in such respective amounts as the county legislative body, in its order directing the issuance of refunding bonds, shall direct. And the county legislative body shall direct the county clerk to prepare and to certify a new drainage assessment book showing such extended assessments and to file the same with the county trustee, or with the respective county trustees in the event the district should embrace lands in more than one (1) county. The taxes shall be collected and the payment of the taxes enforced at the same time and in the same manner as is now provided by law for the collection and enforcement of payment of drainage taxes. It is the duty of the county legislative body in fixing the respective annual installments of the extended assessments to provide for the collection annually of amounts sufficient to provide for the payment of such refunding bonds and the accruing interest on the bonds. Acts 1935, ch. 51, § 7; C. Supp. 1950, § 4341.7; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), § 70-1426; T.C.A. § 69-6-926 . Cross-References. Drainage assessment book, § 69-5-813 .
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 69-5-926
What does Tennessee Code Annotated § 69-5-926 cover?
Section 69-5-926 ("Refunding bonds — Extended assessments.") 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 § 69-5-926?
A common citation format is "Tennessee Code Annotated § 69-5-926" (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 § 69-5-926 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
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