As used in this part, unless the context otherwise requires:

(1) “Delinquent tax” means a tax as defined in this section that has been due and payable for at least two (2) years or a tax that has been due and payable for at least one (1) year on real property that is vacant and abandoned pursuant to § 67-5-2701(a)(3)(D);

Terms Used In Tennessee Code 67-5-2201

  • Governmental body: means the state of Tennessee, or any county, municipality or other governmental subdivision of the state. See Tennessee Code 67-5-2201
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Property: means any and all real property and all improvements thereon or used in connection therewith. See Tennessee Code 67-5-2201
  • 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
  • Tax: means any obligation due a governmental body, which obligation is secured by a lien on real property. See Tennessee Code 67-5-2201
  • Tax lien: means the lien securing a tax as defined in this section. See Tennessee Code 67-5-2201
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
(2) “Governmental body” means the state of Tennessee, or any county, municipality or other governmental subdivision of the state;
(3) “Property” means any and all real property and all improvements thereon or used in connection therewith;
(4) “Tax” means any obligation due a governmental body, which obligation is secured by a lien on real property;
(5) “Tax lien” means the lien securing a tax as defined in this section; and
(6) “Tax suit” means any suit brought to enforce a tax lien as defined in this section.
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