(a) No property tax owed by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102, from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner.
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Terms Used In Tennessee Code 67-5-2011

  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(b) A person claiming this delay shall apply to the county trustee on or before the day the tax becomes delinquent, and present copies of official orders or other satisfactory proof of such person’s deployment and stationing outside the United States during a period of hostilities.
(c) The trustee shall give notice of approved applications to city collecting officials and to the clerk and master of the chancery court.
(d) This section shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense.
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