Tennessee Statutes
§ 67-1-1004 — Ineffective against bona fide purchaser
Tennessee·Title 67
(a)In no case shall the back assessment or reassessment of real estate constitute a lien on the real estate that has, by bona fide sale, passed into the hands of innocent purchasers, but shall be a liability against the person owning the real estate at the time of the inadequate assessment.
(b)The burden of proving a bona fide sale shall be upon the person owning such real estate at the time of such back assessment or reassessment.
(c)Subsection (a) shall not apply to property that has wholly escaped taxation.
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Legislative History
Acts 1907, ch. 602, § 30; Shan., § 822a3; Code 1932, § 1498; T.C.A. (orig. ed.), § 67-1203.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund