§ 6-201. Due date and delinquent date for real and personal property taxes.

(1)

For tax years prior to tax year 1999, the real and personal property taxes shall be due and payable on October 1. For the 1999 and 2014 tax years, taxes levied by the City of Clarksville on real and personal property shall be due and payable on December 1. For tax years 2000 through 2013 and all tax years after 2014, the real and personal property taxes shall be due and payable on October 1.

(2)

For the tax year 1999, any real and personal property tax not paid prior to the June 1 immediately following the due date shall be delinquent. For the tax year 2008 and all subsequent tax years thereafter, the delinquency date for all property taxes due shall be the same delinquency date as the delinquency date established by or applicable to Montgomery County for all county property taxes due for the tax year 2008 and all subsequent tax years thereafter.

(3)

To the amount of delinquent tax due and payable to the city, a penalty of one-half of one percent of the delinquent property tax and interest of one percent of the delinquent property tax shall be added to the delinquent property tax on the tax year's delinquent date and on the first day of each succeeding month thereafter. Penalty and interest shall not be prorated for portions of a month.

(4)

If the day immediately preceding the delinquent date is on a weekend or on a holiday recognized by the City of Clarksville, the property tax may be paid on the first working day on or after the tax year's delinquent date without interest and penalty.

(5)

The commissioner of finance and revenue is authorized to abate or waive, in whole or in part, the penalty and/or interest if he/she determines that the nonpayment or underpayment of real and/or personal property taxes was for good cause. Abatement or waiver of penalty and interest shall not be granted if the nonpayment or the underpayment of real and/or property tax is/was due to:

(a)

Failure of the taxpayer to receive notification of the real and personal property tax due. Ignorance of property tax due is not a cause for the waiver or abatement of penalty and/or interest. Failure of the City of Clarksville to notify the taxpayer of real and personal property tax due is not a cause for the abatement or waiver of penalty and interest. Taxpayers are assumed to have knowledge of the real and personal property tax due on property which they own within the City of Clarksville and whether the tax has been paid.

(b)

Financial hardship on the taxpayer or the taxpayer's inability to pay the property tax when due or delinquent.

(c)

Failure of the taxpayer to properly register their correct mailing address, change of ownership, or lien on property with the Montgomery County Assessor of Property and/or the Montgomery County Register of Deeds.

(d)

Failure of the taxpayer to determine that the property tax on real and personal property has been properly paid prior to the transfer of ownership of real and/or personal property.

(e)

Negligence or intentional disregard of the property tax laws and regulations.

(f)

Failure of the taxpayer to receive correct information from the employees or the agents of the City of Clarksville concerning the payment or nonpayment of any real and personal property tax due, property tax records are open for the public's inspection and it shall be the responsibility of the property's owner(s) to ascertain the amount of the property tax due and unpaid.

(6)

The commissioner of finance and revenue may increase or decrease the real and personal property tax levied only upon the written notification from the Montgomery County Assessor of Property, indicating the property tax levied is in error.

(7)

The commissioner of finance and revenue may declare any property tax levy due, but uncollectible upon the written recommendation of the City of Clarksville's attorney and/or the City of Clarksville's tax attorney, stating that all reasonable collection procedures and remedies available under the Tennessee Code Annotated have been tried, that all collection attempts have been unsuccessful, that there is no real or personal property to seize to pay all or a portion of the property tax due, and that it is reasonable anticipated that further collection attempts will not be result in the collection of the property tax. After any property tax has been declared due but uncollectible, the tax may be adjusted of the records of the department of finance and revenue.

(8)

The commissioner of finance and revenue may reduce the real and personal property tax due or abate and/or waive all or a portion of penalty and interest due, upon the decision of a state and/or federal court requiring the reduction of real and personal property taxes due and/or abatement and/or waiver of all or a portion of the interest and penalty due.

(9)

Real and personal property tax due may not be reduced unless provided for by the provisions of this section or by action of the Clarksville City Council.

(1963 Code, § 27-1; Ord. No. 19-1992-93, 10-1-92; Ord. No. 79-1992-93, 6-28-93; Ord. No. 16-1999-00, 8-5-99; Ord. No. 81-1999-00, § 2, 7-6-00; Ord. No. 87-2013-14, 6-30-14)