(a) All taxes assessed against real and personal property in this state shall be barred, discharged and uncollectible after the lapse of ten (10) years from April 1 of the year following the year in which such taxes become delinquent, whether suit be brought within that time or not to collect the taxes, and whether this section be pleaded in bar of such collection or not, unless the property in question be struck off and sold within such period of ten (10) years.

Terms Used In Tennessee Code 67-5-1806

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • 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
  • 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
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
(b) The bar against collection provided in subsection (a) shall be tolled:

(1) As to taxes at issue in an administrative appeal before the state board of equalization, from the date of filing the appeal through issuance of the final assessment certificate and during the pendency of any judicial review thereof;
(2) During the pendency of any appeal of an action to collect or enforce a lien for unpaid taxes;
(3) During the pendency of any recovery action under chapter 1, part 9 of this title;
(4) During the pendency of any suit to invalidate a tax sale; or
(5) During the pendency of any bankruptcy or receivership proceedings affecting the taxing entity’s collection rights or the term of any payment plan ordered in such proceedings.
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