Tennessee Code > Title 67 > Chapter 5 > Part 22 – Tax Lien – Receivership
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Terms Used In Tennessee Code > Title 67 > Chapter 5 > Part 22 - Tax Lien - Receivership
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- 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 §. See Tennessee Code 67-5-2201
- Governmental body: means the state of Tennessee, or any county, municipality or other governmental subdivision of the state. See Tennessee Code 67-5-2201
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Lien: A claim against real or personal property in satisfaction of a debt.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
- Property: means any and all real property and all improvements thereon or used in connection therewith. See Tennessee Code 67-5-2201
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- real property: include lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
- State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
- Tax: means any obligation due a governmental body, which obligation is secured by a lien on real property. See Tennessee Code 67-5-2201
- Tax lien: means the lien securing a tax as defined in this section. See Tennessee Code 67-5-2201
- Tax suit: means any suit brought to enforce a tax lien as defined in this section. See Tennessee Code 67-5-2201
- Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105