69-6-138 - Assessment book Certification to trustees.
69-6-138. Assessment book Certification to trustees.
As soon as the assessment has been made, the court will fix the date or dates upon which such assessment and/or the annual installments of the same shall be payable. Whereupon, the county clerk shall make out an assessment list or book for the trustee of each county in which are located lands so assessed for benefits, giving alphabetically the name of the owner, the boundaries of each tract, the number of acres in each tract and the amount assessed against each tract, including the annual installments in which such assessments are payable, if the full assessments be not paid in cash. Such book or list shall be in substantially the form used for county tax books. When such lists or books have been completed, the clerk shall certify the same to the trustee or trustees of the counties in which the lands so assessed are located.
[Acts 1955, ch. 112, § 24; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A., § 70-1838; T.C.A. § 69-7-138.]