Tennessee Code Annotated
Tenn. Code Ann. § 67-5-2703 (2026)
Applicability and intent of section 21-1-205
✓ current as of May 2026
Section 21-1-205 is not applicable to property tax proceedings, tax liens, or the enforcement of such tax liens. This section is intended to be procedural and remedial in its application and is made applicable retroactively to the extent allowed by law.
Added by 2019 Tenn. Acts, ch. 170, s 8, eff. 4/18/2019.
Notes of Decisions
Cited in 11
cases (1 in the last 5 years), 1996–2026 · leading case: Morrow v. Bobbitt, 943 S.W.2d 384 (Tenn. Ct. App. 1996).
Morrow v. Bobbitt, 943 S.W.2d 384 (Tenn. Ct. App. 1996). “T.C.A. § 67-5-2703 (1994). This statute does not specifically provide for attorney fees.”
Todd Marsh v. Larry A. Storie, 373 S.W.3d 553 (Tenn. Ct. App. 2012). “"Persons entitled to redeem property may do so by paying the moneys to the clerk as required by § 67-5-2703 within one (1) year from the date of the order of confirmation of sale,.”
Metro. Gov't of Nashville & Davidson Cnty. v. Delinquent Taxpayers As Shown On The 2011 Real Prop. Tax Record (Tenn. Ct. App. 2018). “” Tenn. Code Ann. § 67-5-2703 . While this provides that the interest begins to accrue on the date of the tax sale, it does not tell us the date through which it accrues.”
Metro. Gov't Of Nashville & Davidson Cnty. Ex Rel. State of Tennessee v. Delinquent Taxpayers As Shown On The 2011 Real Prop. Tax Records Of The Metro. Gov't of Nashville & Davidson Cnty., Tennessee (Tenn. Ct. App. 2019). “See Tenn. Code Ann. § 67-5-2703 . This Court has resolved that ambiguity by looking to Tennessee Code Annotated § 67-5-2702, which expressly provides that all such monies be paid to the clerk within one year from the date of entry of the order finalizing the tax sale.”
Rutherford Cnty., Tennessee v. Delinquent Taxpayers Of Rutherford Cnty., Tennessee (Tenn. Ct. App. 2017). “§ 67-5-2704 (a) As discussed above, Tenn. Code Ann. §§ 67-5-2703 and 67-5-2704(a) required a redemptioner to reimburse a tax sale purchaser for funds expended to prevent permissive waste.”
Delinquent Taxpayers as Shown On The 2011 Real Prop. Tax Records Of The Metro. Gov't Of Nashville & Davidson Cnty.. v. The Metro. Gov't of Nashville & Davidson Cnty.. (Tenn. Ct. App. 2018). “Whether REO’s Attempted Redemption Fails As it read on August 13, 2013, Tennessee Code Annotated section 67-5-2702 set forth the following procedure REO was required to follow in order to exercise the right of redemption: (a) Persons entitled to redeem property may do so by…”
Hamilton Cnty. v. Tax Year 2010 Delinquent Taxpayers (Tenn. Ct. App. 2026). “Tenn. Code Ann. § 67-5-2703 (2013), repealed by 2014 Tenn.”
State of Tennessee v. Deliquent Taxpayers, as shown on the 2003 real Prop. Deliquent tax records for Shelby Cnty. Tr. Home Funds Direct, A California Corp./Delinquent Taxpayers v. William Garrett (Tenn. Ct. App. 2009). “” Tenn. Code Ann. § 67-5-2703 (2006); see also Burns, 1996 WL 668347 , at *6.”
State of Tennessee ex rel. Bradley Cnty., Tennessee v. 's Inc. (Tenn. Ct. App. 2008). “Ditto is entitled to reimbursement from Bradley County for the 2004 delinquent property taxes, plus interest since the date of payment pursuant to Tenn. Code Ann. § 67-5-2703 . The judgment of the trial court is reversed.”
State v. Jacqueline Heard & Irvin Salky (Tenn. Ct. App. 2000). “Section 67-5-2703 of the Tennessee Code provides: In order to redeem property which has been sold, any person entitled to redeem the property shall pay to the clerk of court who sold the property the amount paid for the delinquent taxes, interest and penalties, court costs and…”
State of Tennessee v. 1998 Deliquent Taxpayers (Tenn. Ct. App. 2004). “The purchasers subsequently amended their motion, asking in the alternative that the court either set aside 1 In their motion, the purchasers alleged that had the property been redeemed, Tenn. Code Ann. § 67-5-2703 (2003), would authorize them to recover interest on the bid…”
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