Section 67-5-2201 - Part definitionsAs 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 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);(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.Amended by 2016 Tenn. Acts, ch. 853,s 3, eff. 4/19/2016.Acts 1941, ch. 19, § 1; C. Supp. 1950, § 1789.7 (Williams, § 1789.1); T.C.A. (orig. ed.), § 67-1901.