Case Summaries
of Importance to Counties

2011 Taxation

Metropolitan Government of Nashville v. Delinquent Taxpayers as Shown on 2008 Real Property Tax Records—Respondent was high bidder at Metro tax sale. Respondent discovered that Metro had failed to provide notice of sale to IRS and thus there was a cloud on title. Because of this, respondent refused to go through with purchase of property. Metro sued. The court found that Metro was not entitled to enforce the bid because it did not provide the bidder with good title and the court voided the tax sale (January 13, 2011).