Amends TCA Section 67-5-2013.

Tennessee HB1083 amends TCA Section 67-5-2013 to allow the county trustee or property tax collecting official in Hamilton County to decline to bill de minimus personal property taxes totaling less than $20, provided there is authorization from a private act, resolution, or ordinance, and a two-thirds majority approval from the legislative body. The bill affects taxpayers in Hamilton County by permitting the abatement of penalties or interest for late payment of such taxes and requires the maintenance of a list of these taxes by taxpayer account and year. Additionally, it stipulates that these taxes may be collected when a related tax for a later year is paid, without being subject to any statute of limitations.