§ 58-36. Statutory powers and remedies.

Latest version.

(a)

In administering and enforcing the provisions of this division, the county clerk shall have as additional powers the powers and duties with respect to the collection of taxes provided in T.C.A. § 67-1-101 et seq., or otherwise provided by law.

(b)

Upon any claim of illegal assessment and collection, the taxpayer shall have the remedy provided by law for recovery of erroneous tax payments, it being the intent of this division that the provisions of law which apply to the recovery of taxes illegally assessed and collected shall apply to the tax collected under the authority of this division.

(Priv. Acts 1982, ch. 319, § 6; Ord. No. O-90-9-117, § 6, 9-10-90)

                    
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