(a)(1) The officer making such collection shall receive no additional fees for making delinquent collections.(2) The only compensation shall be salaries paid to deputies in accordance with title 8, chapter 20, or to trustees in accordance with §§ 8-24-102, 8-24-106, and 8-24-107.(3) Postage and other office expenses incurred by the trustee or the trustee's deputies incidental to the collection of delinquent taxes shall be paid from the fees of the trustee.(b) In case of a levy or garnishment proceeding, officers shall receive, in addition to the compensation provided in subdivision (a)(2), the fees allowed by law in such cases, the fees to be taxed as a part of the costs of collection and to be paid by the delinquent.(c) Neither the state nor county shall be liable for costs where no collection is made by the officer.Acts 1923, ch. 77, § 4; Shan. Supp., §§ 913b4-913b6; Code 1932, §§ 1578-1580; Acts 1953, ch. 150, § 1; T.C.A. (orig. ed.), §§ 67-1315 -- 67-1317.
Tennessee Legal Code