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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 24 - Tax Lien — Enforcement Generally
§ 67-5-2423. Certified Delinquent Tax Roll as Prima Facie Evidence of Property Tax
Universal Citation: TN Code § 67-5-2423 (2020)
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 imposition of the tax has complied with all requirements of law, and that the tax, including all applicable penalties, interest, costs, and fees, remains due and owing, and constitutes a good and valid lien on the subject property, as well as a personal liability of the taxpayer
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