(a)

Terms Used In Tennessee Code 67-1-1422

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(1) In the case of any real property sold as provided in §§ 67-1-1414 – 67-1-1418 and not redeemed in the manner and within the time provided in § 67-1-1420, the commissioner or the commissioner’s delegate shall execute to the purchaser of such real property at such sale, upon the purchaser’s surrender of the certificate of sale, a deed of the real property so purchased by the purchaser, reciting the facts set forth in the certificate.
(2) If real property is declared purchased by the state at a sale pursuant to §§ 67-1-1414 – 67-1-1418, the commissioner or the commissioner’s delegate shall at the proper time execute a deed for the property and without delay cause such deed to be duly recorded in the proper registry of deeds.
(b) In the case of the sale of real property pursuant to §§ 67-1-1414 – 67-1-1418, the deed of such sale:

(1)As Evidence. The deed of sale given pursuant to subsection (a) shall be prima facie evidence of the facts stated in the deed; and
(2)As Conveyance of Title. If the proceedings of the commissioner or the commissioner’s delegate as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the state attached to the property.