67-1-705 - Collection fees.
67-1-705. Collection fees.
No clerk, or other officer, shall make any charge for any statement, certificate, or receipt for taxes, except as provided in § 67-5-2007. Nothing in this section shall be construed to limit the ability of the trustee to request the taxpayer to include a self-addressed, stamped envelope if the taxpayer desires the trustee to mail a separate receipt of the payment of taxes to the taxpayer pursuant to the provisions of § 67-1-704(b)(2)(B).
[Acts 1881, ch. 163, § 1; Shan., § 874; mod. Code 1932, § 1563; T.C.A. (orig. ed.), § 67-1119; Acts 2004, ch. 682, § 2.]