Taxes levied by the city against real property shall become due and payable annually on October of the year for which levied.
(2011 Code, § 5-201)
Statutory reference:
Read together, these statutes permit a municipality to collect its own property taxes if its charter authorizes it to do so, or to turn over the collection of its property taxes to the County Trustee; apparently, under those same provisions, if a municipality collects its own property taxes, tax due and delinquency dates are as prescribed by the charter; if the County Trustee collects them, the tax due date is the first Monday in October, and the delinquency date is the following March 1, see Tenn. Code Ann. §§ 67-1-701, 67-1-702 and 67-1-801