In administering and enforcing the provisions of this chapter, the tax collection
official shall have, as additional powers, those powers and duties with respect to
collection of taxes provided in Title 67 of Tennessee Code Annotated or otherwise
provided by law.
B.
Upon any claim of illegal assessment and collection, the taxpayer shall have the remedy
provided in Tennessee Code Annotated, Section 67-1-911, it being the intent of this
act 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 act, provided the tax collection official
shall possess those powers and duties as provided in Tennessee Code Annotated, Section
67-1-707, with respect to the adjustment and settlement with taxpayers of all errors
of taxes collected by him under the authority of this act and to direct the refunding
of same. Notice of any tax paid under protest shall be given to the tax collection
official and suit for recovery shall be brought against the tax collection official.