reglab/housing_qa huggingface dataset:
TN Code § 67-5-2301 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 23 - Tax Lien — Protection of Timber|§ 67-5-2301. Timbering on Land Subject to Lien Prohibited

  In order to ensure the collection of delinquent taxes on land, the chief value of which lies in the timber growing thereon, and to prevent persons from destroying the principal value of such land and the value of the lien resting against the land for delinquent taxes by removal of the timber from the land without paying the delinquent taxes that have accrued thereon, it is unlawful for any person, group of persons or corporation to cut, sever, haul or carry away from or saw any timber from land on which rests liens to secure the payment of delinquent taxes.    This section is intended to apply only to timbering that will result in the production of marketable timber, and does not apply to farm wood lots of no more than ten (10) acres where the farm has a greater acreage in cultivation and is improved by a dwelling house and out-buildings.   Nothing in this part applies to governmental agencies or subdivisions thereof, corporations or persons having the power of eminent domain when such governmental agencies or subdivisions thereof, corporations or persons are engaged in right-of-way work in the cutting, clearing, trimming and maintaining of rights-of-way for highways, railroads, communication and power lines.
TN Code § 67-5-2302 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 23 - Tax Lien — Protection of Timber|§ 67-5-2302. Timber Cutters Liable for Delinquent Tax

  All persons, groups of persons or corporations violating § 67-5-2301 shall become personally and primarily liable for the total delinquent taxes, together with accrued interest and any penalties thereon.   No others liable for the payment of such taxes shall be released from such liability nor will any lien for delinquent taxes against such land be extinguished until full payment of such taxes, together with interest and penalty.
TN Code § 67-5-2303 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 23 - Tax Lien — Protection of Timber|§ 67-5-2303. Equipment Subject to Lien

 Any machinery or equipment used by those in lawful possession thereof in cutting, severing, hauling or carrying away or sawing timber on or from land subject to any lien for delinquent taxes, interest or penalty thereon is subject to a lien for the enforcement of the liabilities established in this part and is subject to attachment for the enforcement of such lien in any suit brought under the several provisions of this part.
TN Code § 67-5-2304 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 23 - Tax Lien — Protection of Timber|§ 67-5-2304. Enforcement of Liability

 It is the duty of the county mayor, the trustee, the back-tax collector and the back-tax attorney in each county, individually and/or collectively, to see that the liabilities established in §§ 67-5-2301 and 67-5-2302 are enforced either at law or in equity against all who become liable thereunder.
TN Code § 67-5-2305 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 23 - Tax Lien — Protection of Timber|§ 67-5-2305. Injunctions

 The courts of law and equity in this state are expressly authorized and empowered to enjoin at the instance of the several officials enumerated in § 67-5-2304 the cutting, severing, hauling, carrying away or sawing of any timber on or taken from any lands subject to liens for delinquent taxes.
TN Code § 67-5-2306 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 23 - Tax Lien — Protection of Timber|§ 67-5-2306. Certificate of Nondelinquency

 Any person cutting, severing, hauling or carrying away and sawing timber from any lands can be protected from liability hereunder by securing from the trustee or the delinquent tax collector in the county a certificate certifying that there are no delinquent taxes on the land from which it is proposed to cut or remove timber, such certificate to definitely and exactly describe the land referred to.
TN Code § 67-5-2307 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 23 - Tax Lien — Protection of Timber|§ 67-5-2307. Remedies Cumulative

 The remedies for the protection and collection of taxes on timber lands provided by this part are cumulative and in addition to all other remedies provided for the protection and collection of the revenues of this state and of its various subordinate taxing units.
TN Code § 67-5-2308 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 23 - Tax Lien — Protection of Timber|§ 67-5-2308. Criminal Liability — Farm Lands Exempt

  It is a Class C misdemeanor for any person, individually or associated with others, or any corporation, or for any agent of a corporation, to knowingly violate § 67-5-2301 by cutting, severing, hauling, carrying away or sawing timber on or from any land that is subject to any lien for delinquent taxes.   Knowledge of the fact that liens for delinquent taxes encumber the timber lands from which timber is being cut, severed, hauled or carried away or sawed, will be presumed, unless the defendant to any such criminal prosecution proves that such person investigated the tax records relating to the land to be timbered prior to the commencement of any timbering operations, and was informed by a county official charged with the collection of delinquent taxes that such tract to be timbered was not subject to any lien for delinquent taxes.   This part does not apply to any farm lands where as much as one-third (1/3) of the tract is in actual cultivation under contract with the owner or by the owner in person.
TN Code § 67-5-2309 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 23 - Tax Lien — Protection of Timber|§ 67-5-2309. Liberal Construction

 All of the provisions of this part are to be construed liberally in favor of their validity, and in favor of the validity of all official acts pursuant to this part.
TN Code § 67-5-2401 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2401. Notice of Intent to File Suit — Publication

  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)    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.
TN Code § 67-5-2402 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2402. Notice to Property Owner of Delinquency

  The trustee or collector shall likewise prepare from the rolls held by the trustee's or the collector's office, a list of taxpayers and identification of property for which property taxes are delinquent, including unpaid rollback taxes as defined in § 67-5-1004, as of June 1 of the current calendar year, and include the following notice or equivalent language in the current tax bills sent to property owners appearing on either the trustee's or the collector's list or the list received from the clerk of court pursuant to § 67-5-2403:  IN ADDITION TO THIS AMOUNT, YOU OWE BACK TAXES. CONTACT THIS OFFICE IMMEDIATELY OR YOUR PROPERTY MAY BE SOLD.   County Trustee (or other Collector)    Subsection (a) does not apply to any county having a population of not less than seven thousand four hundred fifty (7,450) nor more than seven thousand five hundred (7,500), according to the 1980 federal census or any subsequent federal census.
TN Code § 67-5-2403 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2403. List of Property Involved in Suits

 Additionally, it is the duty of the clerk of any court in which suits for the enforcement of property tax liens have been filed, if requested by the trustee, collector or by the attorney prosecuting the suit, to annually provide to such requesting party or parties, no earlier than June 1 nor later than July 1, a complete list of unpaid delinquent taxes pending in the court as of June 1 of the current calendar year, with identification of the property involved in such suits, and the years for which taxes are delinquent.
TN Code § 67-5-2405 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2405. Filing and Prosecution of Suits

  The attorney shall after February 1, and not later than April 1, file suits in the circuit or chancery court of the county for the collection of delinquent land taxes due the state, county and municipality, as well as the interest, penalties, and costs attached to and a part of such taxes, which taxes, interest, penalties, and costs are declared a lien upon the land; and, for the enforcement of this lien, suits shall be brought in the name of the county, in its own behalf and for the use and benefit of the state, municipality or other tax entity that has certified a delinquent tax list, or in the name of any such tax entity that has certified a delinquent tax list, in its own behalf and for its own use and benefit.    The complaint shall be in substance and form as other complaints for the enforcement of liens and may be filed against and contain the names of all the delinquent taxpayers in the county, and the fact that the complaint contains the names of more than one (1) defendant shall not be considered by the court multifarious, or a misjoinder of parties.   Additional defendants and delinquent taxes may be added to the suit as a matter of right upon the filing of a notice on behalf of the complainant to add additional defendants and without the necessity of amending the complaint. Upon the filing of such notice, the additional defendants shall be served with process pursuant to the Rules of Civil Procedure and § 67-5-2415.     Suits for the collection of delinquent taxes are to be prosecuted to a conclusion as soon as practicable, and for this purpose proceedings in respect thereto are to be accorded priority by the court.   At any time after suit has been filed pursuant to subsection (a), whether delinquent tax defendants have or have not been served with a copy of such suit, the court may amend this suit by adding delinquent taxes that became delinquent more recently than the taxes being enforced pursuant to subsection (a).    If a plaintiff has reasonable cause to believe that an interested person owning an interest in a parcel is a minor or a person who is incompetent and that the person has no spouse, parent, child, guardian or best friend suitable to represent the person's interest, nor any appointed representative, the plaintiff shall make that fact known to the court. The court shall determine whether the interests of justice require the appointment of a guardian ad litem or attorney ad litem to represent the interests of the person. Otherwise, notice to such spouse, parent, child, guardian, best friend, or appointed representative, shall constitute notice to the interested person.   It is not necessary for unborn, unfound or unknown owners to have a guardian ad litem, attorney ad litem, or other representative, appointed to represent their interests in the proceedings except as provided in subdivision (e)(1).
TN Code § 67-5-2406 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2406. Failure to Prosecute — Duties of District Attorney General — Removal of Attorney for Nonprosecution

  Upon the failure of the county trustee and the county mayor to employ an attorney and institute suits for the collection of delinquent taxes, and within the time provided, the district attorney general has the power and the duty to:  Employ an attorney to institute and prosecute suits for the collection of such taxes; or   Maintain an action for a writ of mandamus to compel the county trustee and county mayor to employ an attorney to institute and prosecute suits for the collection of such taxes.     In the event a delinquent tax attorney has not prosecuted delinquent tax suits to a sale of the property within five (5) years of the filing of the suit, the court, on motion of the county mayor and county trustee or the district attorney general, may remove the attorney from all delinquent tax suits the attorney is prosecuting, unless satisfactory explanation of the delay is proven to the court. Upon the attorney's removal, the lien for attorney's fees on any remaining unpaid taxes shall be extinguished as to such attorney.
TN Code § 67-5-2407 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2407. Credit to Trustee After Suit Filed

 After the filing of such suits, the county trustee shall submit to the county legislative body a list of delinquent taxes reported uncollected, as the insolvent list, and the county legislative body shall allow credit for such uncollected taxes when the trustee has caused suits to be instituted for their collection as provided in this part, but not otherwise.
TN Code § 67-5-2408 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2408. Lists and Records Delivered to Attorney

 When suits have not been brought, the commissioner of revenue shall restore the delinquent tax lists of such counties to the county trustee, and the trustee and county mayor shall cause suits to be brought for the collection of such taxes under this part, and it shall also be the duty of the circuit court clerks of the several counties of the state to turn over to the attorney selected by the trustee and county mayor all records of uncollected taxes remaining in the office of the circuit court clerks, and to the end that the attorney, in preparing and filing such bills to enforce the tax lien as herein provided in this part, may include in such bill or bills all delinquent tax debtors.
TN Code § 67-5-2409 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2409. Consolidation of Suits — Amendment of Suit

  If any other suits for delinquent taxes are pending against any particular piece of property, such suits shall be consolidated as a matter of right upon the filing of a notice of consolidation on behalf of the complainant. All taxes for which any given piece of property is liable and for which suits are pending may be included in the final decree.   The consolidation shall include into one (1) proceeding all actions to collect and enforce all delinquent taxes owing against the parcel, including delinquent taxes that become delinquent after the original action was filed. Once consolidated, all delinquent taxes, including both those delinquent prior to the filing of the original complaint and those added later by consolidation, shall be included in the minimum bid to purchase the property at a tax sale. Consolidation of the actions to include more recent delinquent taxes owed shall not require the issuance, service, or delivery of additional leading process, summons, or notice to interested persons who were served or notified pursuant to the original complaint in accordance with § 67-5-2415. After the notice of the consolidation is filed, the payment of the amount due for any of the years at issue in the consolidated proceeding shall not result in the dismissal of the consolidated proceeding until payment is made of all amounts due for all of the years that are the subject of the consolidated proceeding.
TN Code § 67-5-2411 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2411. Dismissal on Payment of Taxes

  The proceedings shall be automatically dismissed without the entry of any order of a court, as to a defendant's property, upon the payment of the amount of taxes due from the defendant, together with interest and penalty, and such court costs as may have accrued against the defendant in consequence of the filing of the proceedings. In the event the payment is made by a method such as a check which fails to clear, counterfeit money or other method which results in a failure of the payment, the payment and any receipt issued therefor, shall be void and the proceedings shall be automatically reinstated without further order of a court.   The securing of an official tax receipt by use of a method of payment which results in a failure of payment, shall be prima facie evidence of an intent to defraud if a third party is damaged or changes the party's position to the party's detriment in reliance upon the issued tax receipt.   The securing of an official tax receipt by use of a method of payment which results in a failure of payment shall constitute criminal contempt of the court in which is pending a proceeding to collect delinquent property taxes owing against the parcel.
TN Code § 67-5-2414 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2414. Procedure Governing Suit

 All such suits, whether brought in the chancery court or circuit court, shall be prosecuted according to the rules of procedure of courts of chancery, except as modified in this chapter or as they may be inconsistent with the statutory scheme for the collection of delinquent property taxes set out in this chapter; and all lands impressed with the lien for taxes, penalties, interest, and costs shall be subject to sale under such proceedings, when the amount due is ascertained.
TN Code § 67-5-2416 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2416. Reference and Master's Report

 A reference may be taken in each case, and notice shall be given to all officers whose duty it is to collect delinquent revenue; and all such revenue as may be delinquent, together with all the costs, fees, penalties and interest thereon, shall be ascertained and included in the master's report.
TN Code § 67-5-2417 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2417. Receivership

 In all cases, the courts in which such bills may be filed are authorized to appoint receivers to take charge of the property that is the subject matter of the litigation and collect the rents and profits thereon, to the end that the net amount of such rents and profits, after paying the receiver reasonable compensation, shall be applied to the taxes, costs, penalties and interest involved in such suits and incident to such suits.
TN Code § 67-5-2418 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2418. Orders, Notices, and Judgments as to One or More Defendants — Appeal

  Orders may be entered, notices may be filed, including notices adding parties and consolidating cases pursuant to § 67-5-2405(b)(2), and judgments may be taken against any one (1) or more defendants included in the action, without affecting the rights of the other parties to the action.   Any one (1) or more defendants shall have the right to appeal, and such appeal shall not affect the standing of the cause as to other parties to the proceedings.
TN Code § 67-5-2419 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2419. Implementation of Decrees

 The courts having jurisdiction of any delinquent tax proceeding are vested with the authority to render judgments and decrees, and order writs of possession for the purposes declared in this part and part 25 of this chapter, and the commissioner of revenue is authorized to take all steps necessary to put the state in possession of the property.
TN Code § 67-5-2420 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2420. [reserved.]

  The money paid into court shall be received by the clerk and paid out by the clerk in the same manner as other public revenue, and the clerk shall receive the same compensation for receipting for and disbursing taxes under these proceedings as is allowed upon the clerk's receipt and disbursement of other public revenues.   The clerk of the court wherein such proceedings have been brought shall make settlement when requested by the county mayor or county trustee, and shall pay over such funds as now required by law for the disbursement of other public revenue coming through the clerk's office.
TN Code § 67-5-2422 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2422. Authority to Establish Percentage to Be Applied as Compensation for Prosecution of Delinquent Taxes

 The legislative body of every county having a charter form of government or metropolitan form of government and every municipality which has adopted home rule in accordance with article XI, § 9 of the Tennessee Constitution, is authorized to establish any percentage to be applied as interest, penalties, court costs, attorney fees, and fees to provide compensation for the prosecution of the delinquent taxes, and is authorized to apply such percentages on its own accord, §§ 67-5-2010, 67-5-2404, 67-5-2410, and 67-5-2501 notwithstanding. If such a county or municipal government has not elected to establish and to specifically identify its own percentages, §§ 67-5-2010, 67-5-2404, 67-5-2410, and 67-5-2501 shall remain in effect until the legislative body of the county or municipal government so acts.
TN Code § 67-5-2423 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 24 - Tax Lien — Enforcement Generally|§ 67-5-2423. Certified Delinquent Tax Roll as Prima Facie Evidence of Property Tax

 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