Tennessee Code Annotated

Tenn. Code Ann. § 67-1-912 (2026)

Provisions applicable to county taxes

✓ current as of May 2026

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(a) Sections 67-1-901 - 67-1-905 and 67-1-908 - 67-1-910 apply to the recovery of all taxes collected by any of the counties of this state.

(b)
- (1) The county officer collecting any county taxes paid under protest shall pay such revenue into the county treasury and, at the time of payment, shall give notice to the county mayor and board of commissioners, or other governing body of a county, that the same were paid under protest.
- (2) If it be finally determined by any court having jurisdiction of any suit brought within six (6) months after such payment under protest against the county to recover such taxes that the same were wrongfully collected, as not being due from a party to the county, the county shall refund such taxes with such interest as the court may determine to be proper, not exceeding the legal rate, and shall pay the costs of the cause.

Acts 1981, ch. 274, § 1; T.C.A., § 67-2314; Acts 2003, ch. 90, § 2.

Notes of Decisions

Cited in 10 cases, 1994–2018 · leading case: Roberts v. Sullivan Cnty. (In Re Penking Trust), 196 B.R. 389 (Bankr. E.D. Tenn. 1996).

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Roberts v. Sullivan Cnty. (In Re Penking Trust), 196 B.R. 389 (Bankr. E.D. Tenn. 1996). · cites it 11× “The statute to which the defendants refer is Tenn.Code Ann. § 67-1-912: (a) The provisions of §§ 67-1-901 — 67-1-905 and 67-1-908 — 67-1-910 apply to the recovery of all taxes collected by any of the counties of this state.”

Hoover, Inc. v. Rutherford Cnty., 885 S.W.2d 67 (Tenn. Ct. App. 1994). · cites it 11× “1 Rutherford County and Elam each filed a motion to dismiss, alleging that Hoover had failed to pay the taxes under protest, as required by T.C.A. § 67-1-912. The trial court denied both motions.”

Chuck's Package Store v. City of Morristown, 545 S.W.3d 398 (Tenn. 2018). · cites it 10× “Tenn. Code Ann. § 67-1-912 (a) (2013). In Hoover, Inc.”

Heath v. Creson, 949 S.W.2d 690 (Tenn. Ct. App. 1997). · cites it 2× “§ 67-1-901 (1994 & Supp.1996). This provision originally applied only to state taxes, see Saunders v.”

Chuck's Package Store v. City of Morristown (Tenn. Ct. App. 2016). · cites it 4× “es erroneously paid to municipalities, the following provisions are added: (1) The municipal officer collecting any municipal taxes paid under protest shall pay such revenue into the municipal treasury and, at the time of payment, shall give notice to the mayor and board of…”

High Country Adventures, Inc. v. Polk Cnty. (Tenn. Ct. App. 2008). · cites it 4× “Tenn. Code Ann. § 67-1-912 (emphasis added).”

Decatur Cnty. v. Vulcan Materials (Tenn. Ct. App. 2002). · cites it 3× “Decatur County further cites section 67-1-912, which states that section 67-1-901 applies to the collection of taxes by a county, and requires that all such actions be brought within six months of the protest payment of the disputed debt.”

Denise Ashworth v. Greene Cnty. (Tenn. Ct. App. 2003). · cites it 2× “Upon any claim of illegal assessment and collection, the taxpayer shall have the remedy provided in the Tennessee Code Annotated, Section 67-1-912, it being the intent of this act that the provisions of law which apply to the recovery of taxes illegally assessed and collected…”

Eddie Heath v. Jayne S. Creson, Waylon Wininger, & Pat Hutchinson, & A.C. Gilless (Tenn. Ct. App. 2001). · cites it 2× “Tenn. Code Ann. § 67-1-901 (1994 & Supp. 1996).”

Home Builders Assoc. v. Maury Co. TN & Burson (Tenn. Ct. App. 1998). “1 1 We note that Tennessee Code Annotated § 67-1-901 and § 67-1-912 were deleted as obsolete by the Code Commission in 1998 after the parties in this case submitted their appellate briefs.”

— Tenn. Code Ann. § 67-1-912(a) — 1 case

Chuck's Package Store v. City of Morristown, 545 S.W.3d 398 (Tenn. 2018). “Tenn. Code Ann. § 67-1-912 (a) (2013). In Hoover, Inc.”

— Tenn. Code Ann. § 67-1-912(b)(2) — 1 case

Decatur Cnty. v. Vulcan Materials (Tenn. Ct. App. 2002). “Decatur County further cites section 67-1-912, which states that section 67-1-901 applies to the collection of taxes by a county, and requires that all such actions be brought within six months of the protest payment of the disputed debt.”

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