TCA § 67-5-2201 — Part definitions

As used in this part, unless the context otherwise requires: “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); “Governmental body” means the state of Tennessee, or any county, municipality or other governmental subdivision of the state; “Property” means any and all real property and all improvements thereon or used in connection therewith; “Tax” means any obligation due a governmental body, which obligation is secured by a lien on real property; “Tax lien” means the lien securing a tax as defined in this section; and “Tax suit” means any suit brought to enforce a tax lien as defined in this section.