Statute of Limitations

Reference Number: 

Taxes on real and personal property are barred, discharged and uncollectible after the lapse of 10 years from April 1 of the year following the year in which such taxes become delinquent, unless the property is sold at a tax sale during this period. The bar against collection is tolled as to taxes at issue in an administrative appeal before the State Board of Equalization, from the date of filing the appeal until issuance of the final assessment certificate.1

Property taxes are not barred or discharged after ten years if the county purchased the property at the tax sale and then did not take possession, thus leaving the property on the tax rolls pursuant to T.C.A. § 67-5-2510..2

     1T.C.A. § 67-5-1806.  See also Op. Tenn. Atty. Gen. 90-35 (March 16, 1990).

     2Op. Tenn. Atty. Gen. 83-379 (November 8, 1983).