Case Summaries
of Importance to Counties

2015 Tax Sales

Allen v. Anderson County, 2015 WL 590373 (Tenn. Ct. App. 2015)—Plaintiff filed suit in connection with three parcels of property she purchased at a tax sale. She alleged the county breached its contract with her by failing to provide proper notice of the tax sale to the original owner. The county’s response was that there had been no breach of contract, the statute of limitations had expired and the plaintiff was barred from bringing suit because she failed to pay the funds required in T.C.A. § 67–5–2504(c). Plaintiff’s case was dismissed and she appealed. On appeal, the Court affirmed the lower court’s decision and also expounded on the issue relating to T.C.A. § 67–5–2504(c). That subsection states, “No suit shall be commenced in any court of the state to invalidate any tax title to land until the party suing shall have paid or tendered to the clerk of the court where the suit is brought the amount of the bid and all taxes subsequently accrued, with interest and charges as provided in this part.” The Court noted prior conflicting opinions on this issue, but concluded that “the failure to tender the appropriate funds when filing the petition to set aside the sale was not a prerequisite for relief.” (February 12, 2015).