Athens City Charter

Section 1. Be it further enacted, That it shall be the duty of the City Manager, in each year, as soon as the assessment roll for the city is complete, to submit to the City Council a certified statement of the total amount of the valuation or assessment of the taxable property for the year within the city limits (including the assessment of all railroad, telephone, telegraph and other public utilities properties), together with a certified statement of the revenue derived by the city from privilege taxes and all other revenue. Upon the presentation of such statements by the City Manager, the City Council shall proceed by ordinance to make the proper levy to meet the expenses of the city for the current fiscal year.

Section 2. Be it further enacted, That it shall be the duty of the City Manager, immediately after the levy of taxes by the City Council, to cause the said levy to be extended upon a tax book in the same manner that extensions are made upon the tax book in the hands of the county trustee.

Section 3. Be it further enacted, That all taxes due the city, except privilege and merchants' ad valorem taxes, shall, until otherwise provided by ordinance, be due and payable on the first day of October of the year for which the taxes are assessed.

The City Manager shall be custodian of the tax books and shall be the tax collector of the city; provided, however, that the City Council, by ordinance, may provide for one or more assistant tax collectors, who may be compensated either by salary, commission, or both, as the City Council may determine.

Distress warrants may be issued for the collection of taxes and any such distress warrant shall be executed by the chief of police or any policeman of the city by a levy upon, and sale of goods and chattels under the same provisions as prescribed by law for execution of such process. [As amended by Priv. Acts 1992, ch. 215, §§ 7 and 8]

Section 4. Be it further enacted, That all municipal taxes on real estate in the city, and all penalties and costs incurred thereon are hereby declared to be a lien on said realty from and after the first day of January of the year for which same are assessed, superior to all other liens except the liens of the United States, State of Tennessee and McMinn County, for taxes legally assessed thereon, with which it shall be a lien of equal dignity. No assessment shall be invalid because the size and dimensions of any tract, lot or parcel of land shall have been incorrectly described nor because the same had been assessed in the name of a person who did not own the same, nor because the same was assessed to unknown owners, nor on account of any objection or informality merely technical, but all such assessments shall be good and valid. The City Council shall have power to correct any errors in the tax assessments upon a certificate filed by the assessor or assessing body. [As amended by Priv. Acts 1992, ch. 215, § 9]

Section 5. Be it further enacted, That on the first day of March of the year following that for which the taxes are assessed, or other date provided by ordinance, penalty and interest in accordance with Tennessee Code Annotated, Section 67-5-2010 upon all taxes remaining unpaid, shall be imposed and collected by the city and paid into the city treasury. [As replaced by Priv. Acts 1991, ch. 79]

Section 6. Be it further enacted, That the City Manager shall, under the provisions of the State law for the collection of delinquent taxes, certify to the City Attorney, or Attorneys, a list of all real estate upon which municipal taxes remain due and unpaid, or which is liable for sale for other taxes, and the same shall be sold in like manner and upon the same terms and conditions as real estate is sold for delinquent State and County taxes.

Section 7. Be it further enacted, That the City Council shall have the power, and is hereby given authority to file bills in the Chancery Court in the name of the city for the collection of delinquent assessments or levies made for payment for improvements or services for which assessments or levies may be made, or have been made, under this charter, or by any other acts of the legislature, the cost of which is made a charge on the property; the suits commenced by said bills to be conducted as other suits in Chancery for the enforcement of like liens and under the rules of law and practice provided for the same; provided, that the bills shall not be objectionable because the owners of different parcels or tracts or lots of land are made parties thereto, it being the intention of this Act that all persons in the same assessment and levy for improving any portion of the city as aforesaid, and on whose property said assessment or levy is a lien, shall be made parties defendant to one bill.

Section 8. Be it further enacted, That the City Council shall have the power to, by ordinance, create a system of discounts to those property taxpayers who shall desire to pay their taxes early. [As amended by Priv. Acts 1992, ch. 215, § 9]