§ 8.116. Division of property tax collections created; county trustee designated metropolitan trustee.

There shall be as an agency of the metropolitan government, a division of property tax collections, the head of which shall be the county trustee, sometimes herein called metropolitan trustee. He or she shall be elected for a four-year term as provided by general law. The trustee shall be furnished with such deputies, office personnel, material and supplies as he or she may need for the proper functioning of his or her office and as may be provided by ordinance within his or her annual budget appropriations or as may be approved by rulings of chancery court. Deputies appointed by him or her as approved in rulings by chancery court shall have the powers, duties and liabilities of the trustee. All employees of the trustee other than these deputies shall be employed in accordance with civil service regulations.

The trustee shall collect and receive real and personal property taxes or tax equivalents and all merchants' ad valorem taxes due the metropolitan government for the general services district and the urban services district. He or she shall daily remit the same to the metropolitan treasurer. With respect to said real and personal property taxes and merchants' ad valorem taxes, the trustee shall have all the powers, duties and responsibilities vested by general law in county trustees as to state, county and municipal taxes, except as otherwise provided in this Charter.

For six (6) months after the aforementioned taxes shall become delinquent the trustee shall collect such taxes, as well as interest and penalties thereon. At the end of said six (6) months' period, the trustee shall transmit to the collections officer or to such other agency as may be designated by ordinance a balanced and reconciled report of all taxes remaining delinquent. Prior to such transmittal there shall be an internal audit by the division of accounts and after such transmittal it shall be the duty and responsibility of the collections officer or other designated agency to collect said delinquent taxes.

(Amended by referendum election of November 6, 2018, Amdt. 6)

1. The requirement that persons other than deputies appointed by the metropolitan trustee be employed in accordance with civil service regulations is not so arbitrary as to violate due process, and supersedes conflicting general law. Robinson v. Briley, 213 Tenn. 418, 374 S.W. 2d 382 (1963).

2. Assignment by this Charter of duty of collecting merchants' ad valorem taxes to metropolitan trustee, which duty is assigned by general law to county clerk, is a valid exercise of power under T.C.A., § 6-3701 et seq., and supersedes the conflicting general law. Winter v. Allen, 212 Tenn. 84, 367 S.W. 2d 785 (1963).

The sole duty of the metropolitan trustee in regard to real and personal property taxes and merchants' ad valorem taxes is to collect such taxes or tax equivalents and remit them daily to the metropolitan treasurer. He or she may not retain them for payment of salaries, expenses, etc. The requirement that he or she remit such taxes daily is a valid requirement, and supersedes conflicting general law. Robinson v. Briley, 213 Tenn. 418, 374 S.W. 2d 382 (1963).