§ 40-27. Administration.
(a)
The county clerk 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 by state law.
(b)
For his services in administering and enforcing the provisions of this article, the county clerk shall be entitled to retain as a commission 2½ percent of the taxes so collected.
(c)
Upon any claim of illegal assessment and collection, the taxpayer shall have any remedy provided by law, it being the intent of this article that the provisions of law which apply to the recovery of state taxes illegally assessed and collected be conformed to apply to the recovery of taxes illegally assessed and collected under the authority of this article. The county clerk shall possess those powers and duties as provided by state law with respect to the adjustment and settlement with taxpayers of all errors of county taxes collected under authority of this article and to direct the refunding of same. Notice of any tax paid under protest shall be given to the county clerk and the resolution authorizing levy of the tax shall designate a county officer against whom suit may be brought for recovery.
(Code 1992, § 27-79; Priv. Acts 1969, ch. 131, § 9)
State law reference
Adjustment of tax assessment errors, T.C.A. § 67-1-707.
Cross reference
Administration, ch. 2.