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Current as of January 02, 2024 | Updated by Findlaw Staff
(a) All taxes assessed against real and personal property in this state shall be barred, discharged and uncollectible after the lapse of ten (10) years from April 1 of the year following the year in which such taxes become delinquent, whether suit be brought within that time or not to collect the taxes, and whether this section be pleaded in bar of such collection or not, unless the property in question be struck off and sold within such period of ten (10) years.
(b) The bar against collection provided in subsection (a) shall be tolled:
(1) As to taxes at issue in an administrative appeal before the state board of equalization, from the date of filing the appeal through issuance of the final assessment certificate and during the pendency of any judicial review thereof;
(2) During the pendency of any appeal of an action to collect or enforce a lien for unpaid taxes;
(3) During the pendency of any recovery action under chapter 1, part 9 of this title;
(4) During the pendency of any suit to invalidate a tax sale; or
(5) During the pendency of any bankruptcy or receivership proceedings affecting the taxing entity's collection rights or the term of any payment plan ordered in such proceedings.
Cite this article: FindLaw.com - Tennessee Code Title 67. Taxes and Licenses § 67-5-1806 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-5-1806/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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