Tenn. Code § 54-12-225

Current through Acts 2023-2024, ch. 1069
Section 54-12-225 - If any assessment cannot be enforced, assessments and apportionments shall be made as if never made - Lands not assessed will be assessed - Validity not affected
(a) Where any assessments made and levied under this part or part 1 of this chapter cannot for any reason be enforced, and part of the work has been done, the monthly county court shall proceed as to any or all lands benefited by the improvement in the same manner as if the appraisement and apportionment of benefits had never been made, in which event any payment already made shall be duly credited to those who have paid the assessments.
(b) After a district is ordered established, if it is found that any parcel of land within its limits has been overlooked, or is not reported for assessment, or if it is found that any owner or encumbrancer of any land has not been properly brought before the court, the mistake or order may be corrected, and the court shall cause the parcel of land to be listed for assessment and cause the owner or encumbrancer, if any, to be properly brought before the court, and as to the lands or parties, the matter shall be proceeded with as if proceeded in the beginning, so as to enforce proper and proportional assessments. As to all other parties already before the court, the validity of the proceedings shall not be affected because some of the lands have been overlooked and some of the owners or encumbrancers of the lands were not brought before the court before the district was ordered established.

T.C.A. § 54-12-225

Acts 1919, ch. 193, § 67; Shan. Supp., § 1682a81; Code 1932, § 2895; modified; T.C.A. (orig. ed.), § 54-1425.