Part Definitions

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Property Taxes
  5. Tax Lien — Receivership
  6. Part Definitions

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As used in this part, unless the context otherwise requires:

  1. “Delinquent tax” means a tax as defined in this section that has been due and payable for at least two (2) years or a tax that has been due and payable for at least one (1) year on real property that is vacant and abandoned pursuant to § 67-5-2701(a)(3)(D);
  2. “Governmental body” means the state of Tennessee, or any county, municipality or other governmental subdivision of the state;
  3. “Property” means any and all real property and all improvements thereon or used in connection therewith;
  4. “Tax” means any obligation due a governmental body, which obligation is secured by a lien on real property;
  5. “Tax lien” means the lien securing a tax as defined in this section; and
  6. “Tax suit” means any suit brought to enforce a tax lien as defined in this section.


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