The city clerk in administering and enforcing the provisions of this chapter shall have as additional powers, those powers and duties with respect to collecting taxes as provided in Tennessee Code Annotated title 67 or otherwise by law for the county clerks.
(1) Upon any claim of illegal assessment and collection, the taxpayer has the remedies provided in Tennessee Code Annotated, title 67, chapter 23, it being the intent of this chapter 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 chapter. The city clerk shall also possess those powers and duties as provided in Tennessee Code Annotated, section 67-1-707, for the county clerks with respect to the adjustment and refunds of such tax.
(2) With respect to the adjustment and settlement with taxpayers all errors of taxes collected by him under authority of this chapter shall be refunded by the city. The city clerk shall have the authority to direct the refunding of same. Notice of any tax paid under protest shall be given the city clerk and any suit brought for recovery of tax paid under protest shall name the city clerk.
(as added by Ord. #O19-07-10, Aug. 2019, eff. Sept. 1, 2019)