(a) When it is desired by the board of directors or other interested party entitled to sue, to file the bill, the county trustee, upon request, shall make out a statement or list, showing all the lands upon which assessments are delinquent and the names of the owners of the lands, as appear upon the road assessment book or showing any tract or tracts assessed to unknown owners, if such be the case, and certify as trustee to the correctness of the statement or list as the statement or list appears upon the book.

Terms Used In Tennessee Code 54-12-414

  • Lands: includes lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
  • Road: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
  • Trustee: A person or institution holding and administering property in trust.
(b) In the chancery suit, the certified statement or list shall be prima facie proof of the facts certified, and that the assessments are delinquent and sufficient proof to authorize a decree of sale in the absence of rebutting proof of the facts shown by the certificate.