Tenn. Code Ann. § 67-5-2407: Credit to trustee after suit filed

After the filing of such suits, the county trustee shall submit to the county legislative body a list of delinquent taxes reported uncollected, as the insolvent list, and the county legislative body shall allow credit for such uncollected taxes when the trustee has caused suits to be instituted for their collection as provided in this part, but not otherwise.