State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-5 > Part-22 > 67-5-2201

67-5-2201. Part definitions.

As used in this part, unless the context otherwise requires:

     (1)  “Delinquent tax” means a tax as defined in this section that has been due and payable for at least two (2) years;

     (2)  “Governmental body” means the state of Tennessee, or any county, municipality or other governmental subdivision of the state;

     (3)  “Property” means any and all real property and all improvements thereon or used in connection therewith;

     (4)  “Tax” means any obligation due a governmental body, which obligation is secured by a lien on real property;

     (5)  “Tax lien” means the lien securing a tax as defined in this section; and

     (6)  “Tax suit” means any suit brought to enforce a tax lien as defined in this section.

[Acts 1941, ch. 19, § 1; C. Supp. 1950, § 1789.7 (Williams, § 1789.1); T.C.A. (orig. ed.), § 67-1901.]  

State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-5 > Part-22 > 67-5-2201

67-5-2201. Part definitions.

As used in this part, unless the context otherwise requires:

     (1)  “Delinquent tax” means a tax as defined in this section that has been due and payable for at least two (2) years;

     (2)  “Governmental body” means the state of Tennessee, or any county, municipality or other governmental subdivision of the state;

     (3)  “Property” means any and all real property and all improvements thereon or used in connection therewith;

     (4)  “Tax” means any obligation due a governmental body, which obligation is secured by a lien on real property;

     (5)  “Tax lien” means the lien securing a tax as defined in this section; and

     (6)  “Tax suit” means any suit brought to enforce a tax lien as defined in this section.

[Acts 1941, ch. 19, § 1; C. Supp. 1950, § 1789.7 (Williams, § 1789.1); T.C.A. (orig. ed.), § 67-1901.]  


State Codes and Statutes

State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-5 > Part-22 > 67-5-2201

67-5-2201. Part definitions.

As used in this part, unless the context otherwise requires:

     (1)  “Delinquent tax” means a tax as defined in this section that has been due and payable for at least two (2) years;

     (2)  “Governmental body” means the state of Tennessee, or any county, municipality or other governmental subdivision of the state;

     (3)  “Property” means any and all real property and all improvements thereon or used in connection therewith;

     (4)  “Tax” means any obligation due a governmental body, which obligation is secured by a lien on real property;

     (5)  “Tax lien” means the lien securing a tax as defined in this section; and

     (6)  “Tax suit” means any suit brought to enforce a tax lien as defined in this section.

[Acts 1941, ch. 19, § 1; C. Supp. 1950, § 1789.7 (Williams, § 1789.1); T.C.A. (orig. ed.), § 67-1901.]