(a) An account on which action is brought, coming from another state or another county of this state, or from the county where suit is brought, with the affidavit of the plaintiff or its agent to its correctness, and the certificate of a state commissioner annexed thereto, or the certificate of a notary public with such notary public's official seal annexed thereto, or the certificate of a judge of the court of general sessions, with the certificate of the county clerk that such judge is an acting judge within the county, is conclusive against the party sought to be charged, unless that party on oath denies the account or except as allowed under subsection (b).
(b) The court shall allow the defendant orally to deny the account under oath and assert any defense or objection the defendant may have. Upon such denial, on the plaintiff's motion, or in the interest of justice, the judge shall continue the action to a date certain for trial.
[Code 1858, § 3780 (deriv. Acts 1819, ch. 25, § 1); Acts 1866-1867, ch. 30, § 3; 1879, ch. 40, § 1; 1903, ch. 33, § 1; Shan., § 5561; Code 1932, § 9732; Acts 1957, ch. 68, § 1; modified; impl. am. Acts 1978, ch. 934, §§ 22, 36; impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), § 24-509; Acts 1995, ch. 519, § 1.]
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