At the Crossville City Council meeting on March 10th, Crossville City Attorney Randy York emphasized that Tennessee law mandates municipalities, including Crossville, to file a lawsuit for the collection of any outstanding delinquent property taxes, regardless of the amount—even as small as $4, $5, or $10.

This requirement stems from state statutes, which compel the delinquent tax attorney to initiate suit in circuit or chancery court after February 1 but no later than April 1 each year to recover back taxes owed to the city, along with accrued interest, penalties, and costs. The lawsuit is typically a single consolidated action that lists all delinquent taxpayers and properties, and once filed, significant additional expenses begin to attach immediately, including court costs, service of process fees, certified mail charges (often around $11 per notice), publication requirements in newspapers, and other penalties.

These added fees can rapidly escalate a minor original debt; for instance, York cited a prior example where an initial obligation of just $36 grew to over $900 after two years due to accumulated charges, with no statutory provision allowing installment payments or waivers for small balances.

To help residents avoid this outcome, the city routinely sends reminder letters to all delinquent taxpayers—such as the 167 letters York mentioned sending in one recent instance—accompanied by a self-addressed envelope for convenient payment by check. He strongly urges prompt payment before the April 1 deadline to prevent inclusion in the lawsuit, warning that even tiny amounts will be pursued if listed, as there are no exceptions.

Ignoring a small balance risks turning it into a much larger financial burden once court proceedings commence, and York has expressed that it genuinely concerns him when people assume low amounts like $5 or $10 won’t be enforced. In essence, he advises residents not to delay and pay as soon as possible to stop the escalation and avoid the mandatory legal action required by state law.

With the April 1 deadline approaching (a Tuesday this year), timely action remains critical for anyone with outstanding city taxes.