Tenn. Code Ann. § 6-55-201: Sale of real estate for delinquency

(a) If taxes assessed upon real estate in the corporation, according to its ordinances, are not paid by the owner of the property within the year for which they were assessed, the collector shall report the facts to the recorder or other officer, and the recorder or other officer shall cause the real estate to be sold in the manner prescribed for sale of real estate for state and county taxes.

(b) The sheriff or county trustee shall pay the money received on such sales to the treasurer of the corporation, and, if the sheriff or county trustee fails to do so, the sheriff or county trustee shall be liable to judgment on motion.