Tennessee Code Title 67. Taxes and Licenses § 67-5-2201

(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.