Tennessee Code Title 67. Taxes and Licenses § 67-5-105

(1) “Collector” means in the case of any tax entity, other than a county, that collects its own taxes, assessments, or other charges secured by property, the officer of such tax entity responsible for collecting such taxes, assessments, or charges;

(2) “Tax entity” includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax; and

(3) “Taxpayer” means any owner of property subject to taxation or any party liable for property taxes.