2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 5 - Property Taxes
Part 27 - Redemption
67-5-2702 - Procedure for redemption Previously redeemed property.
67-5-2702. Procedure for redemption Previously redeemed property.
(a) Persons entitled to redeem property may do so by paying the moneys to the clerk as required by § 67-5-2703 within one (1) year from the date of the order of confirmation of sale, as evidenced by the records in the office of the clerk of the court responsible for the sale; provided, that, in any county having a charter form of government and having a population of less than four hundred thousand (400,000), according to the 1990 federal census or any subsequent federal census, persons entitled to redeem property may do so within ninety (90) days after the entry of the order confirming the tax sale, if all owners of record of the property have signed a waiver of the owner's interest in the property.
(b) A taxpayer may redeem property that has been previously redeemed by paying to the clerk the moneys as required by § 67-5-2703 within one (1) year from the date the property was sold, as evidenced by the order of confirmation. Upon the entry of the order of redemption using the procedure outlined in § 67-5-2704, the clerk shall disburse the moneys paid to redeem, plus interest at a rate of ten percent (10%) per annum computed from the date of the order of the previous redemption to the person previously redeeming as ordered by the court; provided, that, in any county having a charter form of government and having a population of less than four hundred thousand (400,000), according to the 1990 federal census or any subsequent federal census, persons entitled to redeem property may do so within ninety (90) days after entry of an order of confirmation of the tax sale by the court, if all owners of record of the property have signed a waiver of such owner's interest in the property.
[Acts 1991, ch. 470, § 1; 1998, ch. 1096, § 2; 2006, ch. 817, §§ 1, 2; 2009, ch. 156, § 1; 2009, ch. 530, § 103.]
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