§ 58-88. Administration.

In administering and enforcing the provisions of this article, the tax collection official shall have, in addition to all powers conferred by this article, the powers and duties with respect to collection of taxes provided in T.C.A. § 67-1-101 et seq., and as otherwise provided by law. Upon any claim of illegal assessment and collection, the taxpayer shall have the remedy provided in T.C.A. § 67-1-911, it being the intent of this article that the provisions of law which generally apply to the recovery of taxes illegally assessed shall apply to the tax collected under the authority of this article. The tax collection official shall possess those powers and duties as provided in T.C.A. § 67-1-707 with respect to adjustment and settlement with taxpayers of all taxes assessed and collected by him in error under the authority of this article and to direct the refunding of same. Notice of any tax paid under protest shall be given the tax collection official, and suit for recovery shall be brought against the tax collection official.

(Priv. Acts 1982, ch. 847, § 8; Ord. No. O-90-9-119, § 8, 9-10-90)