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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 22 - Tax Lien — Receivership
§ 67-5-2201. Part Definitions
Universal Citation: TN Code § 67-5-2201 (2020)
As used in this part, unless the context otherwise requires:
- “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);
- “Governmental body” means the state of Tennessee, or any county, municipality or other governmental subdivision of the state;
- “Property” means any and all real property and all improvements thereon or used in connection therewith;
- “Tax” means any obligation due a governmental body, which obligation is secured by a lien on real property;
- “Tax lien” means the lien securing a tax as defined in this section; and
- “Tax suit” means any suit brought to enforce a tax lien as defined in this section.
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