{"data":{"id":"us-tn/tenn.-code-ann.-67-5-1608","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-5-1608","heading":"When penalty and interest attach","body":"In the event that in the year a reappraisal program is completed, the values established in such reappraisal program are turned over to the county after October 1 of such year, no penalty and interest shall be added until five (5) months following the tax roll completion date as evidenced by written notification from the assessor of property to the trustee, specifically stating the date the tax roll was delivered to the trustee.","path":["TN Code","Title 67","Chapter 5"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"1159db6528329104b3a364c5656695ed5ad3432001e621245e91d5a83b9f286b","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-5-1606","next":"us-tn/tenn.-code-ann.-67-5-1609"},"notice":"GroundRules: Original legal text. Not legal advice."}