(a)Requirement. The commissioner or the commissioner’s delegate shall keep a record of all sales of real property under §§ 67-1-1414 – 67-1-1418 and of redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers, and the date of the deed.

Terms Used In Tennessee Code 67-1-1424

  • 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.
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
(b)Copy as Evidence. A copy of such record, or any part of the record, certified by the commissioner or the commissioner’s delegate shall be evidence in any court of the truth of the facts stated in the record.
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