The assessment, levy, and collection of taxes and special assessments shall be in the charge of the department of finance, subject to the limitations elsewhere found in this charter.Acts 1921, ch. 173, art. 12, § 1; Shan. Supp., § 1997a; 196; Code 1932, § 3594; T.C.A. (orig. ed.), § 6-2202.
Tennessee Legal Code