(a) Whenever a county acquires property at a tax sale, a nongovernmental entity holding a vested and duly recorded contractual right to the payment of fees or assessments secured by such property retains such right; provided, that the nongovernmental entity may only enforce such contractual rights against the county through the exercise of its lien rights against the property.

Terms Used In Tennessee Code 67-5-2505

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
(b) Notwithstanding subsection (a), a county is liable for the payment of the fees and assessments described in subsection (a) if the county makes actual use of the property purchased at the tax sale.
(c) This section applies only in counties having populations according to the 2020 federal census or a subsequent federal census of:

not less than

nor more than

25,400

25,500

61,100

61,200
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