Tennessee § 7-33-313 - Levy of assessments — Time for payment — Installments — Delinquency.

Full text of Tennessee Tennessee Code Annotated § 7-33-313 — Levy of assessments — Time for payment — Installments — Delinquency., with citation guidance and answers to common questions.

§ 7-33-313. Levy of assessments — Time for payment — Installments — Delinquency.

Annual improvement assessments for each improvement shall be made by the governing body when the levy of municipal property taxes is made; and such improvement assessments shall be due at the same time, or times, the municipal property taxes are due, and shall be subject to the same penalties and accrual of interest in the event of nonpayment as in the case of municipal property taxes. The governing body may permit owners of benefited property to pay improvement assessments in equal monthly installments, the first installment to be due and payable when the improvement assessment is due; in this event any monthly payment shall be delinquent thirty (30) days after it is due and payable, and the whole balance of the annual improvement assessment shall then become delinquent and be subject to all penalties and interest as provided in this part. Acts 1961, ch. 311, § 13; T.C.A., § 6-1263.

Source: official Tennessee text · Last verified 2026-08-27

Frequently Asked Questions About Tennessee § 7-33-313

What does Tennessee Code Annotated § 7-33-313 cover?

Section 7-33-313 ("Levy of assessments — Time for payment — Installments — Delinquency.") 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 § 7-33-313?

A common citation format is "Tennessee Code Annotated § 7-33-313" (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 § 7-33-313 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.