2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 25 - Tax Lien — Sale of Property
§ 67-5-2505. Lien Rights of Non-Governmental Entity When Property Bought by County With Population of Not Less Than 27,200 or Not More Than 27,300 at Tax Sale

Universal Citation: TN Code § 67-5-2505 (2020)
  1. Whenever a county with a population of not less than twenty-seven thousand two hundred (27,200) nor more than twenty-seven thousand three hundred (27,300), according to the 2010 census or any subsequent census, acquires property at a tax sale, any non-governmental entity holding a vested and duly recorded contractual right to the payment of fees or assessments secured by such property retains such right; provided, that the non-governmental entity may only enforce such contractual rights against the county through the exercise of its lien rights against the property.
  2. Notwithstanding subsection (a), a county with a population of not less than twenty-seven thousand two hundred (27,200) nor more than twenty-seven thousand three hundred (27,300), according to the 2010 census or any subsequent census, is liable for the payment of the fees and assessments described in subsection (a) if the county makes actual use of the property purchased at the tax sale.
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