Tennessee Code 67-5-2803 – No authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor first lien securing same
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 67-5-2803
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
- Property: includes both personal and real property. See Tennessee Code 1-3-105
In order to promote equality and uniformity of taxation, except as provided in this part, § 67-5-1806, § 67-5-2507, or § 67-5-2508, no person, public official, governmental entity or court shall have the power or authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor the first lien securing the same.