(a)

Terms Used In Tennessee Code 67-5-2202

  • 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 §. See 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.
  • Property: means any and all real property and all improvements thereon or used in connection therewith. See Tennessee Code 67-5-2201
  • 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
  • Tax suit: means any suit brought to enforce a tax lien as defined in this section. See Tennessee Code 67-5-2201
(1) When a suit is brought or has been brought to enforce a tax lien and when such tax lien secures a delinquent tax, any governmental body having an interest in such tax lien shall have the right to have the court in which the tax suit is pending appoint a receiver to collect rents on the property subject to such tax lien.
(2) This right shall exist whether or not such property is being misused, wasted, or neglected, and whether the security for such tax is adequate or not.
(b) The right and matter of the appointment of receivers and of receiverships shall, in all cases, however, be within the sound discretion of the court to which application therefor may be made.
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