Athens City Code

The finance director, under the guidance of the city manager, in administering and enforcing the provisions of this article shall have as additional powers those powers and duties with respect to collecting taxes as provided in T.C.A. title 67 or otherwise by law for the county clerks.

1. (1) Upon any claim of illegal assessment and collection, the taxpayer has the remedies provided in T.C.A. title 67, ch. 23, it being the intent of this article that the provision of law which apply to the recovery of state taxes illegally assessed and collected shall also apply to the tax levied under the authority of this article. The finance director shall also possess those powers and duties as provided in T.C.A. § 67-1-707 for the county clerks with respect to the adjustment and refunds of such tax.
2. (2) With respect to the adjustment and settlement with taxpayers, all errors of taxes collected by him under authority of this article shall be refunded by the city. The finance director shall have the authority to direct the refunding of same. Notice of any tax paid under protest shall be given to the finance director and any suit brought for recovery of tax paid under protest shall name the finance director.

(Ord. No. 1104, § 1(5-611), 8-17-2021)