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 67-5-2405 - Filing and prosecution of suits

(a)
The delinquent tax attorney shall, not later than the last business day of March following the publishing of a notice pursuant to § 67-5-2401, file judicial actions for the collection of delinquent real and personal property taxes due the county and municipality as well as the interest and costs attached to and a part of the taxes, which taxes, interest, and costs are declared a first lien upon the assessed parcels of real and personal property. The costs must include all expenses authorized by law or by the court, including attorney fees. The judicial actions must be brought in the names of the taxing entities that have certified a delinquent tax list with the delinquent tax attorney or the court.
(b)
(1)
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.
(2)
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
.
(c)
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.
(d)
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).
(e)
(1)
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.
(2)
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).
Amended by 2024 Tenn. Acts, ch. 967,s 3, eff. 5/21/2024.
Amended by 2014 Tenn. Acts, ch. 883, s 6, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 353, s 7, eff. 5/13/2013.
Acts 1923, ch. 77, § 8; Shan. Supp., § 913b17; Code 1932, § 1591; C. Supp. 1950, § 1591; Acts 1973, ch. 296, § 1; 1975, ch. 32, § 2; 1982, ch. 612, § 2; 1983, ch. 95, § 1; T.C.A. (orig. ed.), § 67-2003; Acts 1993, ch. 47, § 1; 2001, ch. 104, § 1; 2003 , ch. 90, § 2.