In the event an assessor of property is not so elected, the governing body of any municipality may adopt, by ordinance or resolution, the assessments made by the county assessor of property within the confines of the municipality, and have the assessments as made by the county assessor of property copied and entered on the tax books of the municipality.Acts 1957, ch. 391, § 3; T.C.A., § 6-731; Acts 2008, ch. 971, § 1.
Tennessee Legal Code