*Note: Specific years are included for illustrative purposes and to clearly indicate chronological sequence; the example shows one complete tax cycle, using the 2010 tax year as an example.
|January 1, 2010||
Assessor makes assessments as of this date T.C.A. § 67-5-504; assessed taxes become a first lien on property. T.C.A. § 67-5-2101.
|Not later than February 1, 2010||Tax assessor should furnish owners and lessees of business personal property with a tangible personal property schedule. T.C.A. §§ 67-5-902, 67-5-903.|
|Before March 1, 2010||Assessor furnishes schedule to owners of mobile home parks. T.C.A. § 67-5-802. Personal property schedules due in assessor'rs office. T.C.A. § 67-5-903. Corrections of assessments for 2008 must be requested by the taxpayer or initiated by assessor prior to this date. T.C.A. § 67-5-509. Greenbelt applications due. T.C.A. §§ 67-5-1005 through 67-5-1007|
|April 1, 2010||
Mobile home park forms due in assessor’s office. T.C.A. § 67-5-802
|May 20, 2010||
Assessor must note all assessments on his or her books on or before this date, T.C.A. §§ 67-5-504, 67-5-508; taxpayers must be notified of any change in their assessments by this date. T.C.A. § 67-5-508
|June 1, 2010||
Assessor turns over books to the county board of equalization, T.C.A . § 67-5-304; county board of equalization commences its session. T.C.A. § 67-1-404.
County legislative body sets tax rate. T.C.A. § 67-5-510. Trustee reports on all delinquent taxpayers and double assessments in the county. T.C.A. § 67-5-1903.
|1st Monday in October 2010||On or before this date, county tax rolls must be delivered to trustee T.C.A. § 67-5-807; taxes become due and payable. T.C.A. §§ 67-1-701, 67-1-702.|
|On or before 1st Monday in November 2010||County clerk or the tax assessor prepares an aggregate of real and personal property to forward to the commissioner of revenue and the mayor of each municipality. T.C.A. § 67-5-807.|
|March 1, 2011||
2010 taxes become delinquent. 0.5 percent per month penalty and 1 percent interest begin to accrue. T.C.A. § 67-5-2010.
|September 1, 2011||Back assessments and reassessments must be initiated prior to this date. T.C.A. § 67-1-1005.|
|1st Monday in September 2011||
Trustee makes a full and complete financial report of the condition of the trustee's office.T.C.A. § 67-5-1902.
|January 1, 2012||
Tax collectors must make final settlements and return delinquent tax lists to trustee. T.C.A. § 67-5-2006.
|January 1 — 31, 2012||During this period the trustee must cause to be published notice that suits will be filed to enforce tax liens. T.C.A. § 67-5-2401.|
|January 2 — 31, 2012||The delinquent tax list may be given to newspapers for publication. T.C.A. § 67-5-2002. This must be done at least 20 days prior to turning the tax list over to the tax attorney.|
|February 2 — April 1, 2012||
Tax attorney must during this period file suit for enforcement of tax liens, T.C.A. § 67-5-2405; an additional 10 percent penalty and the additional costs accrue with the filing of such suit. T.C.A. § 67-5-2410.
|April 1, 2012||
Delinquent municipal real property taxes must be certified to trustee on or before this date. T.C.A. § 67-5-2005.
|June 1 — July 1, 2012||
Clerks collecting delinquent taxes are required to provide the trustee with a list of tax suits. T.C.A. § 67-5-2403.
|April 1, 2022||All 2010 property taxes assessed but not collected by counties are barred and discharged because of the statute of limitations. T.C.A. § 67-5-1806.|