Tennessee Code Annotated
Tenn. Code Ann. § 67-5-2201 (2026)
Part definitions
✓ current as of May 2026
As used in this part, unless the context otherwise requires:
- (1) "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);
- (2) "Governmental body" means the state of Tennessee, or any county, municipality or other governmental subdivision of the state;
- (3) "Property" means any and all real property and all improvements thereon or used in connection therewith;
- (4) "Tax" means any obligation due a governmental body, which obligation is secured by a lien on real property;
- (5) "Tax lien" means the lien securing a tax as defined in this section; and
- (6) "Tax suit" means any suit brought to enforce a tax lien as defined in this section.
Amended by 2016 Tenn. Acts, ch. 853,s 3, eff. 4/19/2016.
Acts 1941, ch. 19, § 1; C. Supp. 1950, § 1789.7 (Williams, § 1789.1); T.C.A. (orig. ed.), § 67-1901.
Notes of Decisions
Cited in 1
case, 1996–1996 · leading case: Freeman v. City of Kingsport, 926 S.W.2d 247 (Tenn. Ct. App. 1996).
Freeman v. City of Kingsport, 926 S.W.2d 247 (Tenn. Ct. App. 1996). “Tennessee Code Annotated § 67-5-2201 et seq. establishes a tax lien on real property for delinquent taxes, which is defined as taxes that have been due and payable for at least two years.”
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