Tennessee § 67-5-2423 Certified delinquent tax roll as prima facie evidence of property tax

Tennessee Statutes

§ 67-5-2423 — Certified delinquent tax roll as prima facie evidence of property tax

Tennessee § 67-5-2423

Title67

This text of Tennessee § 67-5-2423 (Certified delinquent tax roll as prima facie evidence of property tax) 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. § 67-5-2423 (2026).

Text

A delinquent tax roll, certified by the appropriate collecting official, shall constitute prima facie evidence that the underlying tax assessment has become conclusively established pursuant to § 67-5-1329 or § 67-5-1401 , that each person charged with a duty relating to the imposition of the tax has complied with all requirements of law, and that the tax, including all applicable penalties, interest, costs, and fees, remains due and owing, and constitutes a good and valid lien on the subject property, as well as a personal liability of the taxpayer.

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A delinquent tax roll, certified by the appropriate collecting official, shall constitute prima facie evidence that the underlying tax assessment has become conclusively established pursuant to § 67-5-1329 or § 67-5-1401 , that each person charged with a duty relating to the imposition of the tax has complied with all requirements of law, and that the tax, including all applicable penalties, interest, costs, and fees, remains due and owing, and constitutes a good and valid lien on the subject property, as well as a personal liability of the taxpayer.