reglab/housing_qa huggingface dataset:
TN Code § 67-5-2503 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 25 - Tax Lien — Sale of Property|§ 67-5-2503. Sale of Land — Writ of Possession — Rents and Profits

  An order confirming the sale of a parcel shall confer the right to possession of the parcel to the purchaser effective upon entry of the order. On such date, the risk of loss shall transfer from the original owner to the purchaser. In the event of a loss occurring after the sale and before the order confirming the sale is entered, the court shall, on motion of the purchaser filed before the order confirming the sale becomes final, determine whether any portion of the purchaser's bid should be refunded to the purchaser.   A writ of possession shall, upon application of the purchaser, in a proper case, be ordered by the court in which the tax sale has been made. A purchaser not making an advance demand for rents or profits shall have no rights to rents or profits from a taxpayer who has remained in possession during the redemption period.
TN Code § 67-5-2505 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 25 - Tax Lien — Sale of Property|§ 67-5-2505. Lien Rights of Non-Governmental Entity When Property Bought by County With Population of Not Less Than 27,200 or Not More Than 27,300 at Tax Sale

  Whenever a county with a population of not less than twenty-seven thousand two hundred (27,200) nor more than twenty-seven thousand three hundred (27,300), according to the 2010 census or any subsequent census, acquires property at a tax sale, any non-governmental entity holding a vested and duly recorded contractual right to the payment of fees or assessments secured by such property retains such right; provided, that the non-governmental entity may only enforce such contractual rights against the county through the exercise of its lien rights against the property.   Notwithstanding subsection (a), a county with a population of not less than twenty-seven thousand two hundred (27,200) nor more than twenty-seven thousand three hundred (27,300), according to the 2010 census or any subsequent census, is liable for the payment of the fees and assessments described in subsection (a) if the county makes actual use of the property purchased at the tax sale.
TN Code § 67-5-2510 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 25 - Tax Lien — Sale of Property|§ 67-5-2510. Property Purchased by State or Political Subdivision — Satisfaction of Delinquency and Removal From Tax Rolls

  Whenever any property is sold at a tax sale and is purchased by the state, by a county, by a municipality, or by a county and municipality, the officers of the state, or the county, or the municipality, or of county and municipality, purchasing the property, shall notify the county trustee and the collector of any municipal taxes that are a lien upon the property, when actual possession has been taken of such lands, and the county trustee and the collector of municipal taxes are then authorized and directed to note the payment of the taxes, for which the sale was held upon the tax rolls, by endorsing thereon the words: “Paid by sale of property, see Land Ledger, p.  ; actual possession having been taken by  (County, City, or City and County),” or equivalent words.   If actual possession is not taken by the state, by a county, or by a municipality, or by a county and municipality, the lands shall not be removed from the tax rolls, nor shall the lands be removed from the tax rolls, if the owner or former tenant is permitted to remain in possession of the property without the payment of rent to the state, county or municipality or county and municipality.
TN Code § 67-5-2511 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 25 - Tax Lien — Sale of Property|§ 67-5-2511. Listing of Parcels Owned by County or Municipality

   The county mayor shall cause to be prepared and maintained a listing of all parcels owned by the county acquired pursuant to § 67-5-2501.   The chief executive officer of a municipality shall cause to be prepared and maintained a listing of all parcels owned by the municipality acquired pursuant to § 67-5-2501; provided, however, that the listing may omit any property that is required to be listed by a county under subdivision (a)(1).   Listings pursuant to this subsection (a) shall be prepared no later than July 1, 2018. The listings shall be published in a newspaper of general circulation in the county or posted on the local government website with a notice of the posting published in a newspaper of general circulation in the county.     At least annually, the county mayor shall determine if any additional parcels have been purchased by the county pursuant to § 67-5-2501 and shall publish an updated list, as necessary, in the same manner as the original list in accordance with subdivision (a)(3).   Each list or notice published in accordance with this section may contain a solicitation for offers to purchase the parcels listed and a statement as to how and where such offers may be filed.   Parcels acquired by the county which are identified by the county mayor, or the mayor's designee, as being in an area or zoning classification that would make the accumulation of larger areas advantageous to the reuse and redevelopment of the parcels, may be excluded from the list of parcels prepared and maintained under this section until a sufficient number of parcels or property has been acquired to improve the marketability and redevelopment profile of the parcels. In no event shall this accumulation result in property being held without being published for more than five (5) years. A separate list of such designated parcels shall be maintained by the mayor or the mayor's designee.
TN Code § 67-5-2516 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 25 - Tax Lien — Sale of Property|§ 67-5-2516. Transfer of Unimproved or Undeveloped Property Acquired by Tax Entity at Tax Sale to Nongovernmental Entity Claiming Contractual Rights to Payment

  As used in this section:  “Undeveloped” means that no utility services, such as electricity, gas, water or sanitary sewer, have been constructed or installed on the particular property or to serve the property; and   “Unimproved” means that no buildings or other structures have been placed, constructed, installed, or erected on the property.     Whenever a tax entity acquires any unimproved or undeveloped property at a tax sale, at any time during its ownership of the property, the tax entity may transfer such property to the nongovernmental entity claiming contractual rights to the payment of fees or assessments duly recorded in covenants and restrictions, which shall be in full satisfaction of such fees and assessments; provided, that the tax entity and nongovernmental entity shall jointly approve the transfer and may negotiate a suspension or resolution of any such fees and assessments from the date the tax entity takes title at the tax sale until the transfer to the nongovernmental entity is complete. In the event that such transfer is jointly approved, then prior to the date that the nongovernmental entity takes title to the property, no judgment shall be entered against the tax entity regarding the payment of assessments or fees, nor shall any lien for such assessments or fees claimed by the nongovernmental entity be enforced. Any transfer of the property shall not affect any rights of redemption pursuant to part 27 of this chapter.
TN Code § 67-5-2703 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 27 - Redemption|§ 67-5-2703. Applicability and Intent of § 21-1-205

 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.
TN Code § 67-5-2801 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 28 - Waiver|§ 67-5-2801. Industrial and Commercial Personal Property Taxes, Penalties, Interest, Attorney Fees and Costs — Waiver of Enforcement and Collection

  The trustee or collector may request the delinquent tax attorney to seek court approval in order to waive the enforcement and collection of all, but not a portion of, industrial and commercial personal property taxes, penalties, interest, attorney fees and costs. All of the following must be determined and attested to by the trustee or collector before a court may approve a waiver:  The taxpayer has ceased all business operations;   No personal property subject to the tax can be found; and   Neither fraud nor an intention to avoid payment of the taxes on the part of the taxpayer caused the circumstances giving rise to such waiver.     In order to waive the enforcement and collection of taxes, including penalties, interest, or attorney fees and costs, imposed on public utility personal property or personal property of modern market telecommunications providers, the trustee or collector must first confirm with the comptroller of the treasury that such taxpayer's local assessment only includes personal property and does not include any real property. If such taxpayer is still operating, then no waiver may be requested or approved even if the local assessment only includes personal property and no personal property can be found in the trustee's or the collector's jurisdiction. If such taxpayer has ceased all operations and the local assessment does not include any real property, then the trustee or the collector may request a waiver in accordance with subdivisions (a)(1)-(3).   The trustee or collector is required to submit a report to the chief executive officer of the local government and the county assessor of all waivers approved by the court when no delinquent tax lawsuit has been filed. The report shall contain the taxpayer's name and amount of taxes, penalties, interest, attorney fees, and costs waived. The waivers approved by the court under this subsection (c) are to be included and written as a credit in the monthly settlement and annual statement in accordance with § 67-5-1903.   With respect to delinquent personal property taxes being waived under this section, for which the delinquent lawsuit has been filed, the court having jurisdiction of the delinquent tax lawsuit may, upon motion by the delinquent tax attorney and a finding that the factors outlined in subdivisions (a)(1)-(3) or subsection (b) exist, order the waiver of enforcement and collection of all, but not a portion of, such personal property taxes, penalties, interest, attorney fees and costs.
TN Code § 67-5-2802 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 28 - Waiver|§ 67-5-2802. Real Property Taxes — Waiver of Penalties, Interest and Attorney Fees

 All or any portion of penalty and interest and attorney fees that are due on real property taxes may be waived by order of the court having jurisdiction of the delinquent tax lawsuit upon a motion and a finding that the following factors exist:   The property has been determined to be environmentally hazardous pursuant to federal or state environmental protection or hazardous materials laws by those officials, agencies or courts with the responsibility for enforcing the environmental protection or hazardous materials laws;   The county legislative body has determined that no bid should be made on behalf of the governmental entity to which taxes are owed pursuant to § 67-5-2506;   The waiver is made in conjunction with the remediation and cleanup of the property; and   The circumstances giving rise to the waiver did not result from fraud or an intention to avoid payment.
TN Code § 67-5-2803 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 28 - Waiver|§ 67-5-2803. No Authority to Waive, Compromise, Remit, Prorate, Apportion or Release Property Taxes, Penalty, Interest or Court Costs nor First Lien Securing Same

 In order to promote equality and uniformity of taxation, except as provided in this part, § 67-5-1806 or § 67-5-2507, no person, public official, governmental entity or court shall have the power or authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor the first lien securing the same.
TN Code § 67-5-1050 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 28 - Waiver|§ 67-5-1050. Change in Classification of Land — Referendum

 67-5-1504. Remand of complaints to county board.   67-5-1608. When penalty and interest attach.   67-5-1803. Late billing in certain counties.   67-5-2413. [Reserved.]   67-5-2421. Money paid into court — Clerk's compensation — Settlement.   67-5-2515. Reference to tax deed deemed reference to an order of confirmation of sale.
TN Code § 67-5-1504 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 28 - Waiver|§ 67-5-1504. Remand of Complaints to County Board

 67-5-1608. When penalty and interest attach.   67-5-1803. Late billing in certain counties.   67-5-2413. [Reserved.]   67-5-2421. Money paid into court — Clerk's compensation — Settlement.   67-5-2515. Reference to tax deed deemed reference to an order of confirmation of sale.
TN Code § 67-5-1608 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 28 - Waiver|§ 67-5-1608. When Penalty and Interest Attach

 67-5-1803. Late billing in certain counties.   67-5-2413. [Reserved.]   67-5-2421. Money paid into court — Clerk's compensation — Settlement.   67-5-2515. Reference to tax deed deemed reference to an order of confirmation of sale.
TN Code § 67-5-1803 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 28 - Waiver|§ 67-5-1803. Late Billing in Certain Counties

 67-5-2413. [Reserved.]   67-5-2421. Money paid into court — Clerk's compensation — Settlement.   67-5-2515. Reference to tax deed deemed reference to an order of confirmation of sale.
TN Code § 67-5-2413 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 28 - Waiver|§ 67-5-2413. [reserved.]

 67-5-2421. Money paid into court — Clerk's compensation — Settlement.   67-5-2515. Reference to tax deed deemed reference to an order of confirmation of sale.
TN Code § 67-5-2421 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 28 - Waiver|§ 67-5-2421. Money Paid Into Court — Clerk's Compensation — Settlement

 67-5-2515. Reference to tax deed deemed reference to an order of confirmation of sale.
TN Code § 67-6-101 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 1 - General Provisions|§ 67-6-101. Short Title — Nature of Tax

 This chapter shall be known and may be cited as the “Retailers' Sales Tax Act,” and the tax imposed by this chapter shall be in addition to all other privilege taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied.
TN Code § 67-6-106 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 1 - General Provisions|§ 67-6-106. Sales and Use Taxes Collected on Electronic Nicotine Delivery Devices

 The department of revenue is directed to collect information regarding sales taxes the department collects on all electronic nicotine delivery devices, from all sources, including online sales, vape shops, and convenience stores. The department shall report its findings and any recommendations regarding such information on or before February 1, 2020, and on or before February 1 of each subsequent year until February 1, 2030, to the speaker of the senate, speaker of the house of representatives, and chairs of the finance, ways and means committees of the senate and house of representatives.
TN Code § 67-6-201 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-201. Taxable Privilege Declared. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

 It is declared to be the legislative intent that every person is exercising a taxable privilege who:   Engages in the business of selling tangible personal property at retail in this state;   Uses or consumes in this state any item or article of tangible personal property as defined in this chapter, regardless of the ownership thereof or any tax immunity that may be enjoyed by the owner thereof;   Is the recipient of any of the things or services taxable under this chapter;   Rents or furnishes any of the things or services taxable under this chapter;   Stores for use or consumption in this state any item or article of tangible personal property as defined in this chapter;   Leases or rents such property, either as lessor or lessee, within this state;   Charges admission, dues or fees taxable under this chapter;   Sells space under this chapter;   Charges a fee for subscription to, access to or use of television services provided by a video programming service provider;   Charges a fee for subscription to, access to or use of television services delivered by a provider of direct-to-home satellite service; or   Acts as a marketplace facilitator as defined in § 67-6-102.
TN Code § 67-6-201 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-201. Taxable Privilege Declared. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

 It is declared to be the legislative intent that every person is exercising a taxable privilege who:   Engages in the business of selling tangible personal property at retail in this state;   Uses or consumes in this state any item or article of tangible personal property as defined in this chapter, regardless of the ownership thereof or any tax immunity that may be enjoyed by the owner thereof;   Is the recipient of any of the things or services taxable under this chapter;   Rents or furnishes any of the things or services taxable under this chapter;   Stores for use or consumption in this state any item or article of tangible personal property as defined in this chapter;   Leases or rents such property, either as lessor or lessee, within this state;   Charges admission, dues or fees taxable under this chapter;   Sells space under this chapter;   [Deleted by 2007 amendment, effective July 1, 2021.]   [Deleted by 2007 amendment, effective July 1, 2021.]   Charges a fee for subscription to, access to or use of television services provided by any electronic means, except for video programming services or direct-to-home satellite television services sold by persons subject to the tax in chapter 4, part 24 of this title;   Whether or not the person has a place of business in this state, delivers tangible personal property in this state, if the delivery is made to a consumer in this state or to another person, for redelivery to a consumer in this state pursuant to a retail sale made by the person to the consumer; provided, that this shall not be construed to impose a tax that is invalid either under the commerce clause or the due process clause of the United States constitution; or   Acts as a marketplace facilitator as defined in § 67-6-102.
TN Code § 67-6-202 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-202. Property Sold at Retail. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

  For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on the sales price of each item or article of tangible personal property when sold at retail in this state; the tax is to be computed on gross sales for the purpose of remitting the amount of tax due the state and is to include each and every retail sale. The tax shall be levied at the rate of seven percent (7%). There is levied an additional tax at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property as defined in § 67-6-702(d). The tax levied at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property shall be in addition to all other taxes and shall be a state tax for state purposes only. No county or municipality or taxing district shall have the power to levy any tax on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property.   Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-203, 67-6-204, 67-6-205, and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2).   This section levies a tax on the sales price of tangible personal property obtained from any vending machine or device.
TN Code § 67-6-202 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-202. Property Sold at Retail. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

  For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on the sales price of each item or article of tangible personal property when sold at retail in this state; the tax is to be computed on gross sales for the purpose of remitting the amount of tax due the state and is to include each and every retail sale. The tax shall be levied at the rate of seven percent (7%). There is levied an additional tax at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property as defined in § 67-6-702. The tax levied at the rate of two and three-quarters percent (2.75%) on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property shall be in addition to all other taxes and shall be a state tax for state purposes only. No county or municipality or taxing district shall have the power to levy any tax on the amount in excess of one thousand six hundred dollars ($1,600), but less than or equal to three thousand two hundred dollars ($3,200), on the sale or use of any single article of personal property.   Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-203, 67-6-204, 67-6-205, and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2).   This section levies a tax on the sales price of tangible personal property obtained from any vending machine or device.