Tennessee Code Title 67. Taxes and Licenses § 67-5-2802

(1) The property has been determined to be environmentally hazardous pursuant to federal or state environmental protection or hazardous materials laws by those officials, agencies or courts with the responsibility for enforcing the environmental protection or hazardous materials laws;

(2) The county legislative body has determined that no bid should be made on behalf of the governmental entity to which taxes are owed pursuant to § 67-5-2506;

(3) The waiver is made in conjunction with the remediation and cleanup of the property; and

(4) The circumstances giving rise to the waiver did not result from fraud or an intention to avoid payment.