Title 67, Taxes And Licenses

A reference may be taken in each case, and notice shall be given to all officers whose duty it is to collect delinquent revenue; and all such revenue as may be delinquent, together with all the costs, fees, penalties and interest thereon, shall be ascertained and included in the …

In all cases, the courts in which such bills may be filed are authorized to appoint receivers to take charge of the property that is the subject matter of the litigation and collect the rents and profits thereon, to the end that the net amount of such rents and profits, after pay…

(a) Orders may be entered, notices may be filed, including notices adding parties and consolidating cases pursuant to § 67-5-2405(b)(2), and judgments may be taken against any one (1) or more defendants included in the action, without affecting the rights of the other parties to …

The courts having jurisdiction of any delinquent tax proceeding are vested with the authority to render judgments and decrees, and order writs of possession for the purposes declared in this part and part 25 of this chapter, and the commissioner of revenue is authorized to take a…

(a) The money paid into court shall be received by the clerk and paid out by the clerk in the same manner as other public revenue, and the clerk shall receive the same compensation for receipting for and disbursing taxes under these proceedings as is allowed upon the clerk's rece…

The legislative body of every county having a charter form of government or metropolitan form of government and every municipality which has adopted home rule in accordance with the Constitution of Tennessee, Article XI, § 9, is authorized to establish any percentage to be applie…

A delinquent tax roll, certified by the appropriate collecting official, shall constitute prima facie evidence that the underlying tax assessment has become conclusively established pursuant to § 67-5-1329 or § 67-5-1401, that each person charged with a duty relating to the impos…

(a) (1) The court shall order a sale of the parcel for cash, certified funds, cashier's check, money order, or automated clearing house transfer, as applicable. All sales are subject to the equity of redemption. Such sale may be conducted by internet sale in lieu of public outcry…

(a) (1) In the event of a sale under a decree of the court, the property shall be advertised in one (1) sale notice, which notice shall set out the names of the owners of the different tracts or parcels of land and describe the property and set out the amount of judgment against …

(a) An order confirming the sale of a parcel shall confer the right to possession of the parcel to the purchaser effective upon entry of the order. On such date, the risk of loss shall transfer from the original owner to the purchaser. In the event of a loss occurring after the s…

(a) (1) Any person who buys real estate sold for delinquent taxes that were a lien thereon, and who shall for any cause fail to get a good title or to recover possession of the realty, shall be subrogated to all liens that secured the taxes, and all interest, costs, penalties and…

(a) Whenever a county acquires property at a tax sale, a nongovernmental entity holding a vested and duly recorded contractual right to the payment of fees or assessments secured by such property retains such right; provided, that the nongovernmental entity may only enforce such …

(a) (1) When a parcel is sold for payment of delinquent taxes it must be sold pursuant to this chapter. This subdivision (a)(1) is procedural and remedial in its application and applies retroactively to the extent allowed by law.(2) It is the duty of the clerk of the court orderi…

(a) (1) The county mayor shall cause a certified copy of all orders confirming the sale of a parcel to the county pursuant to § 67-5-2501 to be recorded in the office of the register of deeds of the county. It is the duty of the county mayor of each county to take charge of all p…

(a) The priorities of a taxing entity purchasing a parcel at a tax sale pursuant to § 67-5-2501 must be to either return the parcel to the tax rolls or put the parcel to a use benefitting the public within a reasonably prompt period after purchasing the parcel. (b) If no qualifie…

(a) (1) The county mayor, with the assistance of the assessor of property, shall cause to be prepared and maintained, a listing of all parcels owned by the county acquired pursuant to § 67-5-2501.(2) The chief executive officer of a municipality shall cause to be prepared and mai…

Any reference in this code to a tax deed with respect to property sold for delinquent taxes shall also be deemed a reference to an order of confirmation of sale entered in a delinquent tax lawsuit with respect to the property in question.

(a) As used in this section:(1) “Undeveloped” means that no utility services, such as electricity, gas, water or sanitary sewer, have been constructed or installed on the particular property or to serve the property; and(2) “Unimproved” means that no buildings or other structures…

(a) (1) (A) Upon entry of an order confirming a sale of a parcel, a right to redeem shall vest in all interested persons. The right to redeem shall be exercised within the time period established by this subsection (a) beginning on the date of the entry of the order confirming th…

(a) Following entry of the order of confirmation of sale, any interested person, as defined in this chapter, may file a motion with the court requesting disbursement of any excess sale proceeds pursuant to this section. (b) A copy of such motion shall be served, in the manner pro…

Section 21-1-205 is not applicable to property tax proceedings, tax liens, or the enforcement of such tax liens. This section is intended to be procedural and remedial in its application and is made applicable retroactively to the extent allowed by law.

(a) The trustee or collector may request the delinquent tax attorney to seek court approval in order to waive the enforcement and collection of all, but not a portion of, industrial and commercial personal property taxes, penalties, interest, attorney fees and costs. All of the f…

(1) All or any portion of penalty and interest and attorney fees that are due on real property taxes may be waived by order of the court having jurisdiction of the delinquent tax lawsuit upon a motion and a finding that the following factors exist:(1) The property has been determ…

In order to promote equality and uniformity of taxation, except as provided in this part, § 67-5-1806, § 67-5-2507, or § 67-5-2508, no person, public official, governmental entity or court shall have the power or authority to waive, compromise, remit, prorate, apportion or releas…

Counties, cities and towns are authorized to employ deputy assessors of property, in their discretion, to serve as assistants and advisors to the assessor of property in the assessment of taxes.

The clerk of each county shall keep and preserve the oaths prescribed for assessors and deputies in paper, electronic, or digital format.

(a) (1) The assessor, in person or by a deputy, has the power and duty to examine any person believed to have any knowledge or information relating to the assessment of property of any taxpayer.(2) For such purpose, the assessor has the power to administer oaths and compel any wi…

(a) The assessor shall make a report of the assessor's assessments and shall make available to the local board of equalization all of the assessor's records pertaining to the area involved on or before the first day the board shall meet. (b) Each assessor, when making the report …

(a) It is unlawful for any assessor of property or deputy assessor to willfully fail, refuse or neglect to perform, obey and observe the duties or requirements of this chapter. (b) It is the duty of the county mayor to report promptly to the district attorney general or to a prop…

(a) It is unlawful for any assessor or deputy assessor willfully or knowingly to assess any property subject to taxation in the names of or in the initials of any other than the person to whom the property should be lawfully assessed. Each violation of this subsection (a) is a Cl…

(1) Assessors may provide taxpayers with an informal review of assessments made pursuant to § 67-5-504 or made during a county reappraisal pursuant to § 67-5-1601 if the following requirements are met:(1) The informal review concludes at least ten (10) days prior to county board …

(a) In order to facilitate and provide a more uniform method of obtaining information for the use and benefit of assessors of property of the various political subdivisions of the state in equalizing taxes and fixing assessments, the commissioner of revenue is empowered, authoriz…

(a) Apart from a taxpayer's annual reporting schedule filed with the assessor, information required to be filed or submitted by a taxpayer with regard to an assessment of tangible personal property, or provided by a taxpayer in response to an audit or information request by asses…

(1) For purposes of classification and assessment of property:(1) “All other tangible personal property” includes all tangible personal property, including that used in agriculture, except public utility tangible personal property and commercial and industrial tangible personal p…

(a) The function of assessment shall be to assess:(1) All property, except such property as shall be assessed by the comptroller of the treasury, to the person or persons owning or claiming to own the same on January 1 for the year for which the assessment is made, if known and, …

(a) For purposes of taxation, all property shall be classified into three (3) classes, to wit: real property, tangible personal property and intangible personal property, and into such subclasses as may otherwise be established by law. (b) The ratio of assessment to value of prop…

(a) All assessments of real property and of personal property shall be made annually and as of January 1 for the year to which the assessment applies, unless otherwise provided for, except that whenever under any plan or program of consolidation of governmental functions of count…

(a) The state division of property assessments, with the approval of the state board of equalization, shall prescribe the forms and schedules to be used and the records to be kept by each assessor relating to the assessment of property of every kind. (b) (1) In determining the ow…

It is the duty of the chief mine inspector, the state geologist and other state officials, when called upon to do so by the director of property assessments or the state board of equalization, to render assistance to such director or state board, in ascertaining the valuation or …

(a) (1) The governing body of any county, or the governing body of any town or city, is authorized and empowered, in its discretion, to enter into contracts with individuals, firms or corporations to render advice or assistance to the local assessor of property and the local boar…

(a) (1) Prior to May 20 of each year, the assessor shall note upon the assessor's records the current classification and assessed valuation of all taxable property within the assessor's jurisdiction; provided, that, in regard to municipalities, the time requirements of § 67-5-504…

(a) If the tax computed on an erroneous basis of valuation or assessment has been paid prior to certification of the corrected assessment by the assessor, the trustee or municipal collector shall, within sixty (60) days after receipt of such certification from the assessor, refun…

It is the duty of the county legislative bodies, on the first Monday in July, or as soon thereafter as practicable, to fix the tax rates on all properties within their respective jurisdictions for all county purposes, except that in any county having a population in excess of sev…

(a) Persons acting as executors, administrators, guardians, agents, attorneys, clerks of any court, or in any fiduciary capacity whatever, shall make a return of the property, moneys, and effects held or controlled by them in any of such capacities, separate from the individual r…

The assessments made by the county assessor or the district assessor, as the case may be, of the new county on the taxable property in the districts or parts of districts that formerly constituted a part of the old county, and which had outstanding indebtedness at the time of the…

(a) If any taxpayer operating for the purpose of making a profit as a business or profession, partnership, joint venture, corporation, limited liability company, manufacturer or other legal entity having personal property, tangible or intangible, assessable by the county assessor…