TCA § 67-5-2202 — Right to appointment of receiver

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. 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. 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.