reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 20 - DELINQUENT TAXES (§§ 67-5-2001 — 67-5-2013) › Section 67-5-2005 - Delinquent municipal real property taxes - Tax sale

(a)
When a municipal corporation uses the county trustee or the delinquent tax attorney to collect delinquent real property taxes of the corporation, the proper officers of the corporation shall certify the delinquent taxes to the county trustee by April 1 of the second calendar year after the taxes become due.
(b)
The property so certified to the county trustee on which the municipal taxes are delinquent shall be advertised and sold by the county trustee at the same time and in the same manner and as a part of the county trustee's other sales of property for state and county taxes.
(c)
The proceeds of such sale shall be disposed of and the property may be redeemed as elsewhere provided in this title with reference to property sold for the collection of state and county taxes.
(d)
The power of each municipal corporation under its charter to collect its own taxes and delinquent taxes is preserved. If a municipal corporation has the power under its charter to collect its own taxes, but the charter makes no provision for the collection of delinquent taxes, the municipal corporation may provide by ordinance for the collection of its delinquent taxes. Nothing in this subsection (d) may be construed as limiting the authority of the county trustee to collect both current and delinquent county and municipal property taxes under this title.
Acts 1907, ch. 602, § 41; 1909, ch. 542, § 1; Shan., § 865; mod. Code 1932, § 1545; T.C.A., § 67-1319; Acts 1997, ch. 367, §§ 1, 2; 1998, ch. 827, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 20 - DELINQUENT TAXES (§§ 67-5-2001 — 67-5-2013) › Section 67-5-2006 - Return of delinquent tax list - Settlement

(a)
(1)
The sheriff, constable and deputy trustee having delinquent lists for collection shall make partial settlement with the trustee whenever required by the trustee, and shall, on or before January 1 following the receipt of the delinquent tax lists, make final settlement with the trustee and return the lists showing in the return what disposition was made of each item of taxes therein set out, and the reason for not collecting items remaining unpaid, and sign the return in the sheriff's, constable's or deputy trustee's official capacity.
(2)
The officer making the return shall receive no additional compensation for making it.
(b)
On January 1, the constable or deputy trustee shall make a final settlement of the taxes in the constable's or deputy trustee's hands for collection, and in the settlement shall be charged with the aggregate amount of taxes in the constable's or deputy trustee's hands for collection, and be credited with the amount collected and accounted for, with errors, double and illegal assessments, and with such insolvent or other taxes as such officer shall show could not have been collected by law after diligent effort on such officer's part.
(c)
It is the duty of the collecting officers to make return of the delinquent lists to the county trustee, on or before January 1 of each year, and the officer failing to make such a return on or before January 1, as provided in this subsection (c), shall be presumed to have collected all the taxes on the lists delivered to such officer, and shall account for and pay the taxes to the trustee.
(d)
Any balance found due on such settlements may be recovered of the constable or deputy trustee and such person's sureties on such person's bond, by suit or motion, on five (5) days' notice, in any court of record, instituted by the county trustee or any agent or district attorney general of the state.
(e)
(1)
No credit shall be allowed the county trustee, by way of releases, until the delinquent lists have been returned to the county trustee's office by the collecting officer.
(2)
After the return of such lists by the officer to the county trustee's office, the county legislative body may allow the trustee credit for erroneous assessments and double taxation, but no credit shall be allowed for any item due from insolvent delinquent land taxpayers, and such taxes shall remain a charge upon the books of the county trustee until the county trustee complies with the requirements of §
67-5-2406
.
Acts 1907, ch. 602, § 49; Shan., §§ 885a3, 885a4; 1923, ch. 77, §§ 4, 5; Shan. Supp., §§ 913b8, 913b9; mod. Code 1932, §§ 1569, 1570, 1582-1584; Acts 1939, ch. 198, § 3; C. Supp. 1950, § 1569; T.C.A. (orig. ed.), §§ 67-1311, 67-1313, 67-1314, 67-1318, 67-1321.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 20 - DELINQUENT TAXES (§§ 67-5-2001 — 67-5-2013) › Section 67-5-2007 - Collection fees and costs

(a)
(1)
The officer making such collection shall receive no additional fees for making delinquent collections.
(2)
The only compensation shall be salaries paid to deputies in accordance with title 8, chapter 20, or to trustees in accordance with §§
8-24-102
,
8-24-106
, and
8-24-107
.
(3)
Postage and other office expenses incurred by the trustee or the trustee's deputies incidental to the collection of delinquent taxes shall be paid from the fees of the trustee.
(b)
In case of a levy or garnishment proceeding, officers shall receive, in addition to the compensation provided in subdivision (a)(2), the fees allowed by law in such cases, the fees to be taxed as a part of the costs of collection and to be paid by the delinquent.
(c)
Neither the state nor county shall be liable for costs where no collection is made by the officer.
Acts 1923, ch. 77, § 4; Shan. Supp., §§ 913b4-913b6; Code 1932, §§ 1578-1580; Acts 1953, ch. 150, § 1; T.C.A. (orig. ed.), §§ 67-1315 -- 67-1317.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 20 - DELINQUENT TAXES (§§ 67-5-2001 — 67-5-2013) › Section 67-5-2008 - Payment of tax after return of delinquent tax list

From January 1 until February 1, and until the bill is filed to collect delinquent taxes, delinquent taxes may be received at the office of the county trustee who shall, at the same time, collect the penalties and interest.
Acts 1923, ch. 77, § 6; Shan. Supp., § 913b11; mod. Code 1932, § 1585; T.C.A. (orig. ed.), § 67-1320.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 20 - DELINQUENT TAXES (§§ 67-5-2001 — 67-5-2013) › Section 67-5-2009 - Record of levies

The trustee shall keep a record of all levies made by the trustee or deputies and of proceedings under such levies.
Acts 1907, ch. 602, § 49; Shan., § 881a1; Code 1932, § 1566; T.C.A. (orig. ed.), § 67-1309.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 20 - DELINQUENT TAXES (§§ 67-5-2001 — 67-5-2013) › Section 67-5-2010 - Interest - Delinquent taxes

(a)
(1)
To the amount of tax due and payable, interest of one and one-half percent (1.5%) shall be added on March 1, following the tax due date and on the first day of each succeeding month, except as otherwise provided in regard to municipal taxes. Any county having a population in excess of eight hundred thousand (800,000), according to the 1980 federal census or any subsequent federal census establishing tax due dates other than the first Monday in October in each year, in accordance with §
67-1-701(a)
, shall have the authority to establish the date that interest shall begin to accrue as the date of delinquency in lieu of March 1.
(2)
The rate of interest as provided in this section may be reduced to an amount of not less than twelve percent (12%) per annum in the aggregate, upon approval by a two-thirds (2/3) vote of the appropriate local governing body that levied such taxes, in any county having a population of not less than twenty-four thousand six hundred (24,600) nor more than twenty-four thousand seven hundred (24,700), according to the 1980 federal census or any subsequent federal census.
(b)
In all instances in which current municipal taxes are collected by the county trustee, the following provisions and rules for the collection of delinquent taxes that may be due to the municipalities and none other shall prevail and obtain, anything in this chapter to the contrary notwithstanding:
(1)
The taxes levied and assessed by such municipalities shall become due and delinquent on the date as now provided by existing laws; and
(2)
If such municipal taxes are not paid on or before the date fixed for the delinquencies thereof, to the amount of tax due and payable, interest of one and one-half percent (1.5%) shall be added on March 1, following the tax due date and on the first day of each succeeding month.
Amended by 2022 Tenn. Acts, ch. 900, s 13, eff. 7/1/2022.
Amended by 2017 Tenn. Acts, ch. 299, s 4, eff. 7/1/2017.
Amended by 2014 Tenn. Acts, ch. 883, s 4, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 370, s 1, eff. 5/14/2013.
Acts 1988, ch. 526, § 6.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 20 - DELINQUENT TAXES (§§ 67-5-2001 — 67-5-2013) › Section 67-5-2011 - Military personnel - Due date of taxes

(a)
No property tax owed by a person in the armed forces of the United States, or called into active military service of the United States, as defined in §
58-1-102
, from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner.
(b)
A person claiming this delay shall apply to the county trustee on or before the day the tax becomes delinquent, and present copies of official orders or other satisfactory proof of such person's deployment and stationing outside the United States during a period of hostilities.
(c)
The trustee shall give notice of approved applications to city collecting officials and to the clerk and master of the chancery court.
(d)
This section shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense.
Acts 2002, ch. 664, § 1; 2003, ch. 87, § 1; 2004, ch. 800, §§ 3, 4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 20 - DELINQUENT TAXES (§§ 67-5-2001 — 67-5-2013) › Section 67-5-2013 - De minimus property tax

(a)
With respect to a de minimus property tax totaling less than five dollars ($5.00) as calculated for a duly assessed parcel of real property, if authorized by a private act, resolution, or ordinance levying the tax, the county trustee or other property tax collecting official may:
(1)
Decline to bill the tax;
(2)
Decline to refer the tax for further collection; or
(3)
Abate any penalty or interest otherwise due for late payment of the tax.
(b)
The tax collecting official shall maintain a list of de minimus taxes by parcel and by year, and the tax may be collected when a tax related to the same parcel is tendered for a later year; provided, that such collection is not barred by any applicable statute of limitations.
Added by 2017 Tenn. Acts, ch. 312,s 1, eff. 5/5/2017.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 21 - TAX LIEN - GENERALLY (§§ 67-5-2101 — 67-5-2103) › Section 67-5-2101 - Taxes on which lien based

(a)
The taxes assessed by the state of Tennessee, a county, or municipality, taxing district, or other local governmental entity, upon any property of whatever kind, and all penalties, interest, and costs accruing thereon, shall become and remain a first lien upon such property from January 1 of the year for which such taxes are assessed.
(b)
In addition to the lien on property, property taxes shall become and remain a personal debt of the property owner or property owners as of January 1 of the tax year, and, when delinquent, may be collected by suit as any other personal debt. In any lawsuit for collection of property taxes, the same penalties and attorney fees shall apply as set forth in §
67-5-2410
for suits to enforce liens for property taxes. The claim for the debt and the claim for enforcement of the lien may be joined in the same complaint.
(c)
Each person owning an interest in a corporate entity or similar organization, including, but not limited to, limited liability companies, limited partnerships, and other entities for which the owners of the entity are accorded limited liability for debts of the entity and that is, or is stated in the records of the office of secretary of state to be, an inactive, dissolved, revoked, or otherwise terminated entity, is jointly and severally liable with the entity, each other, and such other persons as may be liable, for all unpaid property taxes levied against parcels assessed to the entity, and such interest, attorney fees, and other court costs as may accrue on the same.
Amended by 2024 Tenn. Acts, ch. 967,s 18, eff. 5/21/2024.
Amended by 2015 Tenn. Acts, ch. 414, s 5, eff. 5/8/2015.
Acts 1907, ch. 602, § 31; Shan., § 757; mod. Code 1932, § 1329; Acts 1974, ch. 644, § 1; 1974, ch. 771, § 13; T.C.A., § 67-1801; Acts 1993, ch. 315, § 22.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 21 - TAX LIEN - GENERALLY (§§ 67-5-2101 — 67-5-2103) › Section 67-5-2102 - Property subject to lien

(a)
This lien shall extend to each and every part of all tracts or lots of land, and to every species of taxable property, notwithstanding any division or alienation thereof, or assessing or advertising the same in the name of persons not actually owners thereof at the time of the sale, or though the owner be unknown. However, there shall be no lien against leased personal property assessed to a lessee.
(b)
Such taxes shall be a lien upon the fee in the property, and not merely upon the interest of the person to whom the property is or ought to be assessed, but to any and all other interests in the property, whether in reversion or remainder, or of lienors, or of any nature whatever. Notwithstanding this subsection (b), the lien does not attach to an easement appurtenant upon property that is a servient estate or to an easement in gross that was assessed separately from the property by either the county assessor of property or the office of state assessed properties in the office of the comptroller of the treasury.
(c)
Where there is assessable under the law a leasehold interest in real estate or any improvements on real estate, under which such real estate is exempt from taxation in the hands of and to the owner thereof, the taxes assessed against such leasehold interest or interest in improvements on such exempt real estate shall be a lien only upon such leasehold interest or interest in improvements, and not upon the interest of the owner of the fee or the remainder or reversion of the fee.
(d)
In all cases where a penalty is incurred for exercising a privilege without license, the interest that the person thus exercising the privilege without license has in the building shall be liable for the penalty, superior to all other claims; but the interest of the owner of the building shall not be liable, unless the owner is privy to the violation of law.
(e)
The distress warrant authorized by law to be issued in such cases, if proceeded with to sale, shall operate as a writ of possession against the party exercising the privilege, without license.
Amended by 2018 Tenn. Acts, ch. 863,s 1, eff. 5/3/2018.
Code 1858, § 555 (deriv. Acts 1803, ch. 3, § 3; 1813, ch. 98, § 3); Acts 1870, ch. 96, §§ 2, 3; 1907, ch. 602, §§ 1, 31; Shan., §§ 758, 758a1, 758a3, 759, 760; Code 1932, §§ 1330, 1331, 1333-1335; T.C.A., (orig. ed.), §§ 67-1802, 67-1803, 67-1805 -- 67-1807; Acts 1990, ch. 1075, § 12.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 22 - TAX LIEN - RECEIVERSHIP (§§ 67-5-2201 — 67-5-2210) › Section 67-5-2201 - Part definitions

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.
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.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 22 - TAX LIEN - RECEIVERSHIP (§§ 67-5-2201 — 67-5-2210) › Section 67-5-2202 - Right to appointment of receiver

(a)
(1)
When a suit is brought or has been brought to enforce a tax lien and when such tax lien secures a delinquent tax, any governmental body having an interest in such tax lien shall have the right to have the court in which the tax suit is pending appoint a receiver to collect rents on the property subject to such tax lien.
(2)
This right shall exist whether or not such property is being misused, wasted, or neglected, and whether the security for such tax is adequate or not.
(b)
The right and matter of the appointment of receivers and of receiverships shall, in all cases, however, be within the sound discretion of the court to which application therefor may be made.
Acts 1941, ch. 19, § 2; C. Supp. 1950, § 1789.8 (Williams, § 1789.2); T.C.A. (orig. ed.), § 67-1902.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 22 - TAX LIEN - RECEIVERSHIP (§§ 67-5-2201 — 67-5-2210) › Section 67-5-2203 - Residence not subject to receivership

This part does not apply to any property that is occupied by the owner as the owner's residence, including any farm connected with such residence and cultivated by the owner.
Acts 1941, ch. 19, § 9; C. Supp. 1950, § 1789.15 (Williams, § 1789.9); T.C.A. (orig. ed.), § 67-1903.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 22 - TAX LIEN - RECEIVERSHIP (§§ 67-5-2201 — 67-5-2210) › Section 67-5-2204 - Intervention by governmental body not an original party

(a)
Where any receivership property is subject to a tax lien securing a tax owed to a governmental body that is not a party to the receivership suit, such governmental body shall be allowed to intervene in the receivership suit.
(b)
Such intervention shall not affect distributions made by the receiver before such intervention, but subsequent distributions shall be made on the same basis as if the intervening party had been an original party to the receivership suit.
Acts 1941, ch. 19, § 8; C. Supp. 1950, § 1789.14 (Williams, § 1789.8); T.C.A. (orig. ed.), § 67-1904.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 22 - TAX LIEN - RECEIVERSHIP (§§ 67-5-2201 — 67-5-2210) › Section 67-5-2205 - Leases by receiver - Maintenance and operating expenses

(a)
(1)
The receiver is authorized to rent or lease the receivership property upon such terms as may be approved by the court in which the receivership is pending.
(2)
Any lease thus made by the receiver shall terminate upon the termination of the receivership.
(b)
From any assets of the receivership, the court may authorize the payment of a reasonable premium on any surety bond required of the receiver and reasonable expenses for the maintenance, repair or improvement of the receivership property.
Acts 1941, ch. 19, § 3; C. Supp. 1950, § 1789.9 (Williams, § 1789.3); T.C.A. (orig. ed.), § 67-1905.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 22 - TAX LIEN - RECEIVERSHIP (§§ 67-5-2201 — 67-5-2210) › Section 67-5-2206 - Compensation of receiver

The receiver's compensation shall be fixed by the court in which the receivership is pending, but such compensation shall not be fixed at more than five percent (5%) of the gross amount of the receipts of the receivership.
Acts 1941, ch. 19, § 4; C. Supp. 1950, § 1789.10 (Williams, § 1789.4); T.C.A. (orig. ed.), § 67-1906.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 22 - TAX LIEN - RECEIVERSHIP (§§ 67-5-2201 — 67-5-2210) › Section 67-5-2207 - Attorney for receiver

(a)
If the receiver should require the services of an attorney, the court shall appoint as attorney for the receiver one (1) or more of the attorneys representing any governmental body that is a party to the receivership suit.
(b)
Such attorney for the receiver shall serve without any compensation other than that received from the governmental body that such person represents as attorney.
Acts 1941, ch. 19, § 5; C. Supp. 1950, § 1789.11 (Williams, § 1789.5); T.C.A. (orig. ed.), § 67-1907.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 22 - TAX LIEN - RECEIVERSHIP (§§ 67-5-2201 — 67-5-2210) › Section 67-5-2208 - Termination of receivership

(a)
The receivership may be discontinued at any time by order of the court in which the receivership is pending, and the receivership shall be terminated when all taxes due parties to the tax suit have been paid by the receiver, by the owner of the receivership property, or in any other manner.
(b)
Where a receivership is secured for a number of parcels of land belonging to the same owner, the receivership of all parcels may be continued until the taxes on all such parcels have been paid.
Acts 1941, ch. 19, § 6; C. Supp. 1950, § 1789.12 (Williams, § 1789.6); T.C.A. (orig. ed.), § 67-1908.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 22 - TAX LIEN - RECEIVERSHIP (§§ 67-5-2201 — 67-5-2210) › Section 67-5-2209 - Distribution of receivership assets

The assets of the receivership shall be distributed for the following purposes, preference being given to the purposes in the order named:
(1)
Court costs and all necessary or desirable expenses of the receivership, including the cost of maintenance, repair and improvement of receivership property;
(2)
Taxes due parties to the tax suit in which the receiver is appointed, the same preference being given on such distribution that would be given in the distribution of funds resulting from a tax sale of the receivership property; and
(3)
Any residue remaining after the termination of the receivership shall be paid to the owner of the receivership property.
Acts 1941, ch. 19, § 7; C. Supp. 1950, § 1789.13 (Williams, § 1789.7); T.C.A. (orig. ed.), § 67-1909.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 22 - TAX LIEN - RECEIVERSHIP (§§ 67-5-2201 — 67-5-2210) › Section 67-5-2210 - Remedies additional

The remedies provided for in this part shall be in addition to all existing remedies for the collection of delinquent taxes, including any existing right concerning the appointment of a receiver in tax suits.
Acts 1941, ch. 19, § 10; C. Supp. 1950, § 1789.16 (Williams, § 1789.10); T.C.A. (orig. ed.), § 67-1910.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 23 - TAX LIEN - PROTECTION OF TIMBER (§§ 67-5-2301 — 67-5-2309) › Section 67-5-2301 - Timbering on land subject to lien prohibited

(a)
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.
(b)
(1)
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.
(2)
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.
Acts 1945, ch. 76, § 1; C. Supp. 1950, § 1593.1 (Williams, § 1789.12); T.C.A. (orig. ed.), § 67-1911.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 23 - TAX LIEN - PROTECTION OF TIMBER (§§ 67-5-2301 — 67-5-2309) › Section 67-5-2302 - Timber cutters liable for delinquent tax

(a)
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.
(b)
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.
Acts 1945, ch. 76, § 2; C. Supp. 1950, § 1593.2 (Williams, § 1789.13); T.C.A. (orig. ed.), § 67-1912.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 23 - TAX LIEN - PROTECTION OF TIMBER (§§ 67-5-2301 — 67-5-2309) › Section 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.
Acts 1945, ch. 76, § 5; C. Supp. 1950, § 1593.5 (Williams, § 1789.16); T.C.A. (orig. ed.), § 67-1913.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 23 - TAX LIEN - PROTECTION OF TIMBER (§§ 67-5-2301 — 67-5-2309) › Section 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.
Acts 1945, ch. 76, § 3; C. Supp. 1950, § 1593.3 (Williams, § 1789.14); T.C.A. (orig. ed.), § 67-1914; Acts 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 23 - TAX LIEN - PROTECTION OF TIMBER (§§ 67-5-2301 — 67-5-2309) › Section 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.
Acts 1945, ch. 76, § 6; C. Supp. 1950, § 1593.6 (Williams, § 1789.17); T.C.A. (orig. ed.), § 67-1915.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 23 - TAX LIEN - PROTECTION OF TIMBER (§§ 67-5-2301 — 67-5-2309) › Section 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.
Acts 1945, ch. 76, § 4; mod. C. Supp. 1950, § 1593.4 (Williams, § 1789.15); T.C.A. (orig. ed.), § 67-1916.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 23 - TAX LIEN - PROTECTION OF TIMBER (§§ 67-5-2301 — 67-5-2309) › Section 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.
Acts 1945, ch. 76, § 7; C. Supp. 1950, § 1593.7 (Williams, § 1789.18); T.C.A. (orig. ed.), § 67-1917.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 23 - TAX LIEN - PROTECTION OF TIMBER (§§ 67-5-2301 — 67-5-2309) › Section 67-5-2308 - Criminal liability - Farm lands exempt

(a)
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.
(b)
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.
(c)
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.
Acts 1945, ch. 76, § 8; C. Supp. 1950, § 1593.8 (Williams, § 1789.19); T.C.A. (orig. ed.), § 67-1918; Acts 1989, ch. 591, § 113.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 23 - TAX LIEN - PROTECTION OF TIMBER (§§ 67-5-2301 — 67-5-2309) › Section 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.
Acts 1943, ch. 18, § 4; C. Supp. 1950, § 1613.1 (Williams, § 1612.2); T.C.A. (orig. ed.), § 67-1919.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 67-5-2401 - Notice of intent to file suit - Publication

(a)
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)
(b)
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.
Amended by 2013 Tenn. Acts, ch. 353, s 2, eff. 5/13/2013.
Acts 1923, ch. 77, § 6; Shan. Supp., §§ 913b12, 913b13; Code 1932, §§ 1586, 1587; Acts 1982, ch. 612, § 1; T.C.A. (orig. ed.), § 67-2001; Acts 1984, ch. 589, § 1; 2009 , ch. 185, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 67-5-2402 - Notice to property owner of delinquency

(a)
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)
(b)
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.
Amended by 2016 Tenn. Acts, ch. 938, s 3, eff. 4/27/2016.
Amended by 2013 Tenn. Acts, ch. 353, s 3, eff. 5/13/2013.
Acts 1923, ch. 77, § 6; Shan. Supp., §§ 913b12, 913b13; Code 1932, §§ 1586, 1587; Acts 1982, ch. 612, § 1; T.C.A. (orig. ed.), § 67-2001; Acts 1984, ch. 584, §§ 2, 3; 1984, ch. 589, § 2; 1987, ch. 346, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 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.
Amended by 2013 Tenn. Acts, ch. 353,s 4, eff. 5/13/2013.
Acts 1923, ch. 77, § 6; Shan. Supp., §§ 913b12, 913b13; Code 1932, §§ 1586, 1587; Acts 1982, ch. 612, § 1; T.C.A. (orig. ed.), § 67-2001; Acts 1984, ch. 584, § 1; 1984, ch. 589, § 3; 2005, ch. 429, § 14.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 67-5-2406 - Failure to prosecute - Duties of district attorney general - Removal of attorney for nonprosecution

(a)
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:
(1)
Employ an attorney to institute and prosecute suits for the collection of such taxes; or
(2)
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.
(b)
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.
Acts 1923, ch. 77, §§ 8, 14; Shan. Supp., §§ 913b17, 913b23; Code 1932, §§ 1591, 1598; C. Supp. 1950, § 1591; Acts 1973, ch. 296, § 1; 1975, ch. 32, § 2; 1976, ch. 617, § 1; 1978, ch. 869, §§ 2, 6-8; impl. am. Acts 1978, ch. 934, §§ 16, 36; Acts 1982, ch. 612, § 2; 1983, ch. 95, § 1; T.C.A. (orig. ed.), §§ 67-2003, 67-2005; Acts 1985, ch. 373, §§ 4, 5; 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 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.
Acts 1923, ch. 77, § 6; Shan. Supp., § 913b15; Code 1932, § 1589; T.C.A. (orig. ed.), § 67-2004.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 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.
Acts 1923, ch. 77, § 15; Shan. Supp., § 913b24; Code 1932, § 1599; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2006; Acts 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 67-5-2409 - Consolidation of suits - Amendment of suit

(a)
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.
(b)
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.
Amended by 2018 Tenn. Acts, ch. 778,s 6, eff. 4/19/2018.
Amended by 2013 Tenn. Acts, ch. 353,s 14, eff. 5/13/2013.
Acts 1921, ch. 115, § 2; Shan. Supp., § 913b25; Code 1932, § 1600; T.C.A. (orig. ed.), § 67-2007; Acts 1993, ch. 47, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 67-5-2411 - Dismissal on payment of taxes

(a)
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.
(b)
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.
(c)
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.
Amended by 2014 Tenn. Acts, ch. 883,s 7, eff. 7/1/2014.
Acts 1923, ch. 77, § 10; Shan. Supp., § 913b19; Code 1932, § 1594; T.C.A. (orig. ed.), § 67-2009.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 67-5-2412

(a)
In all proceedings defined by § 67-5-2502(c)(1)(D), for the collection of delinquent property taxes, an officer serving an execution issued in such proceeding shall conduct a search of the person of the defendant and such items and areas under the control of the defendant and shall seize such cash, property, and other assets belonging to the defendant, as is necessary to satisfy the execution and such additional fees as may be incurred by the officer. If the defendant objects to the search, the defendant shall reduce the defendant's objections to writing and give them to the officer. Thereupon, the defendant must be escorted by the officer to appear before a judicial commissioner or other official authorized to issue warrants, to state the defendant's grounds for the objection. The commissioner shall determine the validity of such grounds and either grant or refuse to allow the search. The commissioner shall retain the written objections of the defendant and the commissioner's written decision and deliver both to the clerk of the court from which the execution issued.
(b)
The exemptions set out in §§ 26-2-113, 26-2-301, and 26-2-306 and such other laws that provide that exemptions do not apply to sales of property of the defendant in regard to sales for taxes include executions issued in proceedings defined by § 67-5-2502(c)(1)(D).
Added by 2024 Tenn. Acts, ch. 967,s 21, eff. 5/21/2024.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 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.
Amended by 2015 Tenn. Acts, ch. 414,s 8, eff. 5/8/2015.
Acts 1923, ch. 77, § 8; Shan. Supp., § 913b17; Code 1932, § 1951; Acts 1935, ch. 114, § 1; C. Supp. 1950, § 1591; Acts 1972, ch. 503, § 2; 1973, ch. 296, § 3; 1978, ch. 869, §§ 4, 6-8; 1981, ch. 125, § 1; 1983, ch. 307, § 1; T.C.A. (orig. ed.), § 67-2012.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 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.
Acts 1921, ch. 115, § 2; Shan. Supp., § 913b26; Code 1932, § 1601; T.C.A. (orig. ed.), § 67-2013.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 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.
Acts 1921, ch. 115, § 2; Shan. Supp., § 913b27; Code 1932, § 1602; T.C.A. (orig. ed.), § 67-2014.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 24 - TAX LIEN - ENFORCEMENT GENERALLY (§§ 67-5-2401 — 67-5-2423) › Section 67-5-2418 - Orders, notices, and judgments as to one or more defendants - Appeal

(a)
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.
(b)
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.
Amended by 2017 Tenn. Acts, ch. 299,s 6, eff. 7/1/2017.
Acts 1923, ch. 77, § 9; Shan. Supp., § 913b18; Code 1932, § 1593; T.C.A. (orig. ed.), § 67-2015.