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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 10 - Back Assessment and Reassessment Generally
§ 67-1-1004. Ineffective against bona fide purchaser.
Universal Citation: TN Code § 67-1-1004 (2017)
- (a) In no case shall the back assessment or reassessment of real estate constitute a lien on the real estate that has, by bona fide sale, passed into the hands of innocent purchasers, but shall be a liability against the person owning the real estate at the time of the inadequate assessment.
- (b) The burden of proving a bona fide sale shall be upon the person owning such real estate at the time of such back assessment or reassessment.
- (c) Subsection (a) shall not apply to property that has wholly escaped taxation.
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