Tenn. Code Ann. § 67-1-1502
This is the official text of Tenn. Code Ann. § 67-1-1502, part of Tennessee’s Code Ann — part of the compiled statutory law of Tennessee, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Dismissal of action after expiration of limitation
Official statutory text
It is the duty of the court in which proceedings concerning the collection of taxes may be brought, where the collection of taxes shall be claimed to be barred under § 67-1-1501 , when this statute is pleaded, and the truth of the plea appears to the satisfaction of the court, to dismiss the cause, and order that the officer having the respective tax books in charge, enter on the tax books, opposite the name of the taxpayer, a memorandum of the judgment of the court. Acts 1885, ch. 24, § 2; Shan., § 822; Code 1932, § 1495; T.C.A. (orig. ed.), § 67-1324.
It is the duty of the court in which proceedings concerning the collection of taxes may be brought, where the collection of taxes shall be claimed to be barred under § 67-1-1501 , when this statute is pleaded, and the truth of the plea appears to the satisfaction of the court, to dismiss the cause, and order that the officer having the respective tax books in charge, enter on the tax books, opposite the name of the taxpayer, a memorandum of the judgment of the court.
Acts 1885, ch. 24, § 2; Shan., § 822; Code 1932, § 1495; T.C.A. (orig. ed.), § 67-1324.
It is the duty of the court in which proceedings concerning the collection of taxes may be brought, where the collection of taxes shall be claimed to be barred under § 67-1-1501 , when this statute is pleaded, and the truth of the plea appears to the satisfaction of the court, to dismiss the cause, and order that the officer having the respective tax books in charge, enter on the tax books, opposite the name of the taxpayer, a memorandum of the judgment of the court.
Acts 1885, ch. 24, § 2; Shan., § 822; Code 1932, § 1495; T.C.A. (orig. ed.), § 67-1324.
Status: in_force
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