6-56-103 - Taxpayers compelling audit. - Tennessee Statutes

State Codes and Statutes

Statutes > Tennessee > Title-6 > Chapter-56 > Part-1 > 6-56-103

6-56-103. Taxpayers compelling audit.

If two (2) years lapse without the audit provided for in §§ 6-56-101 and 6-56-102 being made, any ten (10) persons over eighteen (18) years of age, who have paid taxes to such municipal corporation during the two-year period for which no audit has been made, may file a written demand for such an audit with the mayor, and if the audit is not commenced within fifteen (15) days after the filing of such demand, the ten (10) persons may file their bill in the chancery court against the corporation, and officers of the corporation charged with the duty of causing the audit to be made. Upon proof of their failure to provide for the audit and the demand therefor by the complainants, the chancellor shall decree that the audit be made, and shall appoint an auditor who shall make the audit. The cost of the audit so made shall be adjudged against the municipality as a part of the costs of the case.

[Acts 1917, ch. 64, § 3; Shan. Supp., § 1947a3; Code 1932, § 3503; impl. am. Acts 1971, ch. 162, § 3; T.C.A. (orig. ed.), § 6-803.]

State Codes and Statutes

Statutes > Tennessee > Title-6 > Chapter-56 > Part-1 > 6-56-103

6-56-103. Taxpayers compelling audit.

If two (2) years lapse without the audit provided for in §§ 6-56-101 and 6-56-102 being made, any ten (10) persons over eighteen (18) years of age, who have paid taxes to such municipal corporation during the two-year period for which no audit has been made, may file a written demand for such an audit with the mayor, and if the audit is not commenced within fifteen (15) days after the filing of such demand, the ten (10) persons may file their bill in the chancery court against the corporation, and officers of the corporation charged with the duty of causing the audit to be made. Upon proof of their failure to provide for the audit and the demand therefor by the complainants, the chancellor shall decree that the audit be made, and shall appoint an auditor who shall make the audit. The cost of the audit so made shall be adjudged against the municipality as a part of the costs of the case.

[Acts 1917, ch. 64, § 3; Shan. Supp., § 1947a3; Code 1932, § 3503; impl. am. Acts 1971, ch. 162, § 3; T.C.A. (orig. ed.), § 6-803.]

State Codes and Statutes

Back To Homepage

State Codes and Statutes

Statutes > Tennessee > Title-6 > Chapter-56 > Part-1 > 6-56-103

6-56-103. Taxpayers compelling audit.

If two (2) years lapse without the audit provided for in §§ 6-56-101 and 6-56-102 being made, any ten (10) persons over eighteen (18) years of age, who have paid taxes to such municipal corporation during the two-year period for which no audit has been made, may file a written demand for such an audit with the mayor, and if the audit is not commenced within fifteen (15) days after the filing of such demand, the ten (10) persons may file their bill in the chancery court against the corporation, and officers of the corporation charged with the duty of causing the audit to be made. Upon proof of their failure to provide for the audit and the demand therefor by the complainants, the chancellor shall decree that the audit be made, and shall appoint an auditor who shall make the audit. The cost of the audit so made shall be adjudged against the municipality as a part of the costs of the case.

[Acts 1917, ch. 64, § 3; Shan. Supp., § 1947a3; Code 1932, § 3503; impl. am. Acts 1971, ch. 162, § 3; T.C.A. (orig. ed.), § 6-803.]