TAX STATUTES



TAX STATUTES

ADDITIONAL COSTS ON DELINQUENT TAXES 67-5-2410(d) (interest)

APPEAL OF COUNTY EQUALIZATION DECISION 67-5-1412

ATTACKS ON SALE OF LAND 67-5-2504

ATTORNEY TO FILE SUIT –PERSONAL PROPERTY 67-5-2003(g)

ATTORNEY TO RECEIVE UP TO 10% OF SALE PROCEEDS 67-5-2501(3)

ATTORNEY TO RECEIVE 10% 67-5-2506(3)

CLERK CAN BRING TAXES CURRENT AT SALE 26-5-108 (a)

CLERK COMPENSATION FOR DISPURSMENT OF FUNDS 67-5-2421

CLERK’S DUTY NOT TO PREPARE DOCUMENTS 67-5-2410(e)

CLERK SHALL ISSUE PROCESS ON ALL DEFENDANTS, FORTHWITH TRCP 4.01

CLERK TO BID ON PROPERTY AT TAX SALE 67-5-2501(2)

COLLECTION OF TAXES BY GARNISHMENT 67-5-2004

COMPLAINTS TO COUNTY EQUALIZATION BOARD 67-5-1407

CONSOLIDATION OF TAX SUITS 67-5-2409

COSTS PER PARCEL, ETC. (42.00) 08-21-401(f)

COURT’S AUTHORITY TO RENDER JUDGMENTS 67-5-2419

DEFAULT JUDMENTS IN TAX CASES 67-5-2418

DELINQUENT CITY TAX COLLECTION 67-5-2005

DELINQUENT PERSONAL PROPERTY TRUSTEE COLLECTION 67-5-2003

DISMISSAL AFTER PAYMENT 67-5-2411

DISMISSAL OF TAXES AFTER 10 YEARS 67-5-1806

EXCEPTIONS TO ASSESSMENTS 67-5-1327

EXEMPTION FROM TAXATION (GOVERNMENT) 67-5-2509

FEES AND DUTIES OF CLERK 67-5-2410

FEES FOR TAXES WHEN ORDERED TO SELL(100.00 PER PAR) 08-21-401(f)

FEES WHEN LIST IS MADE ($5.00) 67-5-2403(b)

FILE SUIT IN COURT 67-5-2405

FINALITY OF STATE ACTION-JUDICIAL REVIEW 67-5-1511

LEDGER OF PROPERTY PURCHASED BY THE STATE 67-5-2511

LIST FROM COURT TO TRUSTEE 67-5-2403

LIST FROM TRUSTEE TO ATTORNEY TO FILE SUIT 67-5-2404

MILITARY PERSONEL TAX DUE DATE 67-5-2011

NO COLLECTION PROCEEDING WHILE ASSESSMENT REVIEW 67-5-1512(b)(3)

NO INTEREST WHILE ASSESSMENT IS REVIEWED 67-5-1512(b)(1)(a)

NOTICE OF SALE OF LAND 67-5-2502

NOTICE TO PURCHASER ON REDEMPTION 67-5-2704

NOTICE TO TAXPAYER OF SUIT AND SERVICE 67-5-2415

PAYMENT OF UNDISPUTED AMOUNT IN REASSESSMENTS 67-5-1329(c)(1)

PENALTY AND INTEREST ON UNDISPUTED TAXES 67-5-2010

PERSONS ENTITLED TO REDEEM PROPERTY 67-5-2701

PROPERTY PURCHASED BY STATE REMOVAL FROM ROLLS 67-5-2510

REDEMPTION PROCESS 67-5-2701-2707 AND 67-5-2502

SALE OF LAND 67-5-2501

SALE OF LAND-COUNTY TO PURCHASE 67-5-2507

SALE OF LAND FOR COUNTY TAXES ONLY 67-5-2506

SHERIFF’S FEES FOR SERVICE OF DEL. TAX SUMMONS 67-5-2410(c)(1)

STATE BOARD CERTIFICATION-PENALTIES AND INTEREST 67-5-1512

STATE BOARD OF EQUALIZATION DUTIES 67-5-1501

STATE REVIEW OF ASSESSMENT 67-5-1328

STATE TAX LIEN INFERIOR TO LOCAL TAXES 67-1-1403(C)(1) (F)(1)

TAX SUIT SUBJECT OF T.R.C.P. 67-5-2414

TERMINATION OF BUSINESS-TO REMOVE FROM ROLL 67-5-513

TRANSFER OF INTEREST DURING REDEMPTION 67-5-2706

TRUSTEE TO PUBLISH NOTICE OF FILING SUIT 67-5-2401

TRUSTEE TO PUBLISH LIST OF DELINQUET TAXES 67-5-2002

WAIVER TO COLLECT DELINQUENT PERSONAL PROPERTY 67-5-280

WAIVER TO COLLECT DELINQUENT REAL PROPERTY 67-5-2802

WRIT OF POSSESSION-TAX SALE 67-5-2503

IN THE CHANCERY COURT OF LINCOLN COUNTY, TENNESSEE:

LINCOLN COUNTY, TENNESSEE AND

THE CITY OF FAYETTEVILLE, TENNESSEE,

PLAINTIFFS,

VS NO.________

DELINQUENT TAXPAYERS,

DEFENDANTS.

MOTION TO REDEEM PROPERTY

Comes now,________________________, and moves this Honorable Court for an order allowing a redemption on the following described property:

Property Owner at the Time of the Sale:__________________________________________

Property Address: ___________________________________________________________

District ____, Map________, Group_____, Ctrl Map_______ Parcel_______

Recorded in Deed Book______, page________.

I hereby state that I am entitled to redeem the above described property, as evidenced by the attached documents; the property having been sold for delinquent property taxes on ___________________ , with order confirming said sale entered on __________________, to be redeemed for the following reason:

Check one:

__________ (1) I am the taxpayer and/or the owner of a legal interest in the property

__________ (2) I am the owner of an equitable interest in the property.

__________ (3) I am a creditor of the taxpayer or have lien on the property.

Respectfully Submitted this____day of ____________, __________.

Name:__________________________

Address:_________________________

________________________________

MOTION IS EXPECTED TO BE HEARD ON:___________________________

CERTIFICATE OF SERVICE

I do hereby certify that a true and exact copy of the foregoing Motion has been served on all parties or counsel of record at their last known address.

This _____day of_____________, ______.

_________________________________

Clerk and Master

* Please note that pursuant to T.C.A. § 67-5-2701(c) and (d), the Clerk shall mail a notice to the purchaser of this Motion to Redeem within ten days of its filing. The purchaser then has thirty days from the date the notice was mailed to file a response seeking reimbursement from you for expenses allowed by T.C.A. § 67-5-2701(e). If the purchaser timely files such response, the Court will set a hearing on this motion and the purchaser’s response, and send you and the purchaser a Notice of Hearing. If the purchaser does not timely file such a response, the Court will determine whether the redemption appears to be proper from this Motion, and will either set a hearing on this Motion and send you a Notice of Hearing, or enter an order declaring the redemption to be complete.

IN THE CHANCERY COURT OF LINCOLN COUNTY, TENNESSEE:

LINCOLN COUNTY, TENNESSEE AND

THE CITY OF FAYETTEVILLE, TENNESSEE,

PLAINTIFFS,

VS NO.________

DELINQUENT TAXPAYERS,

DEFENDANTS.

NOTICE TO PURCHASER

To:_______________________

_______________________

_______________________

PLEASE TAKE NOTE THAT ON the_______day of__________,20__ ,_______________________, filed a motion to redeem the property that you purchased at the delinquent property tax sale on _______________. An amount of $_________was paid on the above date when the motion was filed. This amount included interest up through the day of redemption. You have thirty (30) days from the date of this notice to request any additional funds which may be entitled to, as prescribed in T.C.A. 67-5-2701. In the event you do not file any additional pleadings or request reimbursement, an order could be entered wherein you would not be entitled to additional funds or no longer have an interest in the property.

You also have the right not to contest the redemption and if you wish to exercise this right, please contact the Clerk and Master’s office for further instruction.

This_____day of______________, 20______.

________________________________

Rebecca N. Bartlett, Clerk and Master

IN THE CHANCERY COURT OF LINCOLN COUNTY, TENNESSEE:

LINCOLN COUNTY, TENNESSEE AND

THE CITY OF FAYETTEVILLE, TENNESSEE,

PLAINTIFFS,

VS NO.________

DELINQUENT TAXPAYERS,

DEFENDANTS.

NOTICE OF EXCESS FUNDS

To:_______________________

_______________________

_______________________

PLEASE TAKE NOTE THAT ON the_______day of__________,20__ , a delinquent property tax sale occurred involving the following property:

Property Owner at the Time of the Sale:__________________________________________

Property Address: ___________________________________________________________

District ____, Map________, Group_____, Ctrl Map_______ Parcel_______

Recorded in Deed Book______, page________.

Pursuant to Tennessee Code Annotated 67-5-2502, notice is hereby given of the excess funds collected on the above stated property.

The total amount bid in at the delinquent property tax sale $_____________

The total amount of delinquent taxes due for which property was sold $_____________

The total amount of other taxes paid which were due at the time of the sale $_____________

The total amount of fees paid for recording the sale decree $_____________

Leaving excess funds in the amount of $______________

Any excess funds, after the payment of any other taxes which may become due within the redemption period, will be distributed after one year following the entry of the order confirming the sale. However, if you wish to claim the excess funds prior to the expiration of the redemption period, you may do so by application to the Chancery Court of Lincoln County.

This_____day of______________, 20______.

________________________________

Rebecca N. Bartlett, Clerk and Master

IN THE CHANCERY COURT OF LINCOLN COUNTY, TENNESSEE

LINCOLN COUNTY, TENNESSEE AND

THE CITY OF FAYETTEVILLE, TENNESSEE,

PLAINTIFFS,

VS NO.__________

DELINQUENT TAX PAYERS,

DEFENDANTS.

Order Denying Motion to Redeem

This cause came on to be heard on the_______day of _____________,_______ before the Honorable J. B. Cox, sitting as Chancellor for the Chancery Court of Lincoln County, Tennessee upon a motion to redeem real property sold by this honorable court and the entire record in this civil action.

It appearing that the real property described as__________________________________,

Map No________, Parcel No_______ , Deed Book___, page_____,was sold by the Chancery Court for collection of Delinquent Property Taxes on ____________________.

It further appearing that pursuant to T.C.A. 67-5-2701,____________________________ filed a motion to redeem the above described real property as a___________________________.

It further appearing that the motion is overruled.

THEREFORE, IT IS ORDERED, that the above described real property shall continue to be held by the purchaser, ________________________, for the remainder of the redemption period prescribed by law.

IT IS FURTHER ORDERED that ________________shall be refunded the amounts that were paid at the time the motion was filed, less any costs and other amounts allowed by law.

This ________day of _____________, ________.

__________________________________

J. B. Cox, Chancellor

CERTIFICATE OF SERVICE

I do hereby certify that a true and exact copy of the foregoing Order has been forwarded either by hand delivery or by U.S. Mail postage prepaid to all parties or counsel of record at their last known address.

This _____day of_____________, ______.

_________________________________

Clerk and Master

IN THE CHANCERY COURT OF LINCOLN COUNTY, TENNESSEE:

LINCOLN COUNTY, TENNESSEE AND

THE CITY OF FAYETTEVILLE, TENNESSEE,

PLAINTIFFS,

VS NO.________

DELINQUENT TAXPAYERS,

DEFENDANTS.

ORDER TO PAY DELINQUENT SALE PROCEEDS

This cause came on to be heard on the_____day of___________, 201 before the Honorable J.B. Cox, sitting for the Chancery Court of Lincoln County, Tennessee, upon the entire record in this cause. It appearing to the court that a motion and affidavit to claim proceeds was filed by ________________________ ___________________, requesting the sale proceeds sold for delinquent property taxes and waiving their right of redemption. It further appearing that all interested parties were given at least 30 days notice of this hearing for a claim of excess funds for the following property:

Property Owner at the Time of the Sale:_________________________________

Property Address: __________________________________________________

District ____, Map________, Group_____, Ctrl Map_______ Parcel_______

Recorded in Deed Book______, page________.

THEREFORE, IT IS ORDERED, ADJUGED, AND DECREED that the overage or the sale proceeds from the above described property that was sold for delinquent taxes shall be paid to_________________________________________.

This_____day of __________, 20_____.

___________________________________

Chancellor

CERTIFICATE OF SERVICE

I do hereby certify that a true and exact copy of the foregoing Order has been forwarded either by hand delivery or by U.S. Mail postage prepaid to all parties or counsel of record at their last known address.

This _____day of_____________, ______.

_________________________________

Clerk and Master

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