§ 67-5-2101 Taxes on which lien based
§ 67-5-2102 Property subject to lien
§ 67-5-2103 Nature of proceedings

Terms Used In Tennessee Code > Title 67 > Chapter 5 > Part 21 - Tax Lien - Generally

  • Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • 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.
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • 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
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • 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
  • Trustee: A person or institution holding and administering property in trust.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105