Tennessee Code Annotated
Tenn. Code Ann. § 67-5-2401 (2026)
Notice of intent to file suit - Publication
✓ current as of May 2026
- (a) As a preliminary step toward enforcing the lien for uncollected property taxes, the trustee or collector shall cause to be inserted, once a week for two (2) consecutive weeks in the month of January, in a newspaper of general circulation as defined in § 2-1-104 or one (1) or more newspapers published or widely distributed in the county, a notice as follows:
You are advised that after February 1, additional penalties and costs will be imposed in consequence of suits to be filed for enforcement of the lien for property taxes for prior tax years; until the filing of such suits, taxes may be paid in my office.
______________
County Trustee (or other Collector)
- (b) The cost of publication shall be paid by the tax entity, and, if no newspaper is published in the county, notice shall be posted on the courthouse door.
Amended by 2013 Tenn. Acts, ch. 353, s 2, eff. 5/13/2013.
Acts 1923, ch. 77, § 6; Shan. Supp., §§ 913b12, 913b13; Code 1932, §§ 1586, 1587; Acts 1982, ch. 612, § 1; T.C.A. (orig. ed.), § 67-2001; Acts 1984, ch. 589, § 1; 2009 , ch. 185, § 1.
Notes of Decisions
Cited in 5
cases (1 in the last 5 years), 2005–2024 · leading case: State of Tennessee for the use & benefit of Williamson Cnty. v. Jesus Christ's Church @ Liberty Church Road (Tenn. Ct. App. 2011).
State of Tennessee for the use & benefit of Williamson Cnty. v. Jesus Christ's Church @ Liberty Church Road (Tenn. Ct. App. 2011). “Statement of the Case Suit was instituted pursuant to the provisions of Tenn. Code Ann. § 67-5-2401 , et seq., to recover delinquent ad valorem property taxes.”
Beneficial Tennessee, Inc. v. The Metro. Gov't (Tenn. Ct. App. 2006). “Beneficial does not dispute that the county property taxes on the subject property were delinquent and that the Metro Trustee proceeded properly under Tenn. Code Ann. § 67-5-2401 et seq. to sell the property in order to collect the taxes.”
State ex rel. Walter J. Davis v. ABC Brentwood Locksmith Serv. (Tenn. Ct. App. 2005). “The suit was brought pursuant to the provisions of Tennessee Code Annotated section 67-5-2401 et seq. for the collection of delinquent taxes due to Williamson County and the city of Franklin along with other taxes and other entities not involved in the issues at bar.”
Crockett Cnty. v. Farhad Motamedi v. Michael Moore (Tenn. Ct. App. 2024). “However, he argues that the trial court should have extended the limitations period, pursuant to § 67-5-2401(d)(2), because his actions in bringing the delinquent taxes up to date in August 2021 sufficed to meet the due diligence requirement for extending the limitations period.”
Bill Travis v. Trs. of Lakewood Park v. Coffee Cnty., Tennessee (Tenn. Ct. App. 2010). “Pursuant to Tennessee Code Annotated § 67-5-2401 et seq., the County asserted liens and initiated sales of these lots to collect the delinquent taxes.”
— Tenn. Code Ann. § 67-5-2401(d)(2) — 1 case
Crockett Cnty. v. Farhad Motamedi v. Michael Moore (Tenn. Ct. App. 2024). “However, he argues that the trial court should have extended the limitations period, pursuant to § 67-5-2401(d)(2), because his actions in bringing the delinquent taxes up to date in August 2021 sufficed to meet the due diligence requirement for extending the limitations period.”
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