Tennessee § 67-5-2201 Part definitions

Tennessee Statutes

§ 67-5-2201 — Part definitions

Tennessee § 67-5-2201

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This text of Tennessee § 67-5-2201 (Part definitions) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-5-2201 (2026).

Text

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

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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.

Legislative History

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.