# Tenn. Code Ann. § 7-3-203: Billing for taxes - Installment payments

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-203

## Section

- **Citation:** Tenn. Code Ann. § 7-3-203
- **Heading:** Billing for taxes - Installment payments
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 7 / Chapter 3 / Section 7-3-203

## Text

A metropolitan government, as defined in § 7-1-101 , is hereby authorized by ordinance or resolution of its governing body to direct or permit its trustee, as a convenience to its taxpayers, to prepare and send to each owner of taxable property a bill for the amount of taxes due on the property. Where the property is located within the urban services district, the governing body may authorize the tax for the urban services district and the tax for the general services district to be consolidated into one (1) tax bill, computed on the combined tax rate of both of the taxing districts; provided, that the tax rate for each of such districts shall be shown plainly on the face of the consolidated tax bill. In any case where the taxpayer pays as much as one-half (½) of the total amount of the combined tax bill not later than October 31 of the year for which the taxes are due, and the remaining one-half (½) not later than February 28 of the following year, no interest or penalty shall be charged, notwithstanding any state law, charter or ordinance of the metropolitan government to the contrary. Acts 1963, ch. 43, § 1; T.C.A., § 6-3724.
A metropolitan government, as defined in § 7-1-101 , is hereby authorized by ordinance or resolution of its governing body to direct or permit its trustee, as a convenience to its taxpayers, to prepare and send to each owner of taxable property a bill for the amount of taxes due on the property. Where the property is located within the urban services district, the governing body may authorize the tax for the urban services district and the tax for the general services district to be consolidated into one (1) tax bill, computed on the combined tax rate of both of the taxing districts; provided, that the tax rate for each of such districts shall be shown plainly on the face of the consolidated tax bill. In any case where the taxpayer pays as much as one-half (½) of the total amount of the combined tax bill not later than October 31 of the year for which the taxes are due, and the remaining one-half (½) not later than February 28 of the following year, no interest or penalty shall be charged, notwithstanding any state law, charter or ordinance of the metropolitan government to the contrary.
Acts 1963, ch. 43, § 1; T.C.A., § 6-3724.

## Nearby sections

- [Tenn. Code Ann. § 7-3-101 Successor to rights and obligations of counties and cities](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-101.md)
- [Tenn. Code Ann. § 7-3-102 Federal and state aid](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-102.md)
- [Tenn. Code Ann. § 7-3-103 Reapportionment](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-103.md)
- [Tenn. Code Ann. § 7-3-104 Representation of county employees by employee organizations](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-104.md)
- [Tenn. Code Ann. § 7-3-105 Guaranteed payment plan for superseded retirement systems](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-105.md)
- [Tenn. Code Ann. § 7-3-106 Metropolitan funding of criminal abortions prohibited](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-106.md)
- [Tenn. Code Ann. § 7-3-201 Privilege taxes](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-201.md)
- [Tenn. Code Ann. § 7-3-202 Municipal stadium seat privilege tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-202.md)
- [Tenn. Code Ann. § 7-3-203 Billing for taxes - Installment payments](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-203.md)
- [Tenn. Code Ann. § 7-3-204 Municipal auditorium events - Privilege tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-204.md)
- [Tenn. Code Ann. § 7-3-301 Issuance of bonds](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-301.md)
- [Tenn. Code Ann. § 7-3-302 Public service districts](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-302.md)
- [Tenn. Code Ann. § 7-3-303 Alcoholic beverages](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-303.md)
- [Tenn. Code Ann. § 7-3-304 Zoning regulations](https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-304.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T7_C3_S7-3-203. Check the current official text before relying on it. Not legal advice.