Tenn. Code Ann. § 67-5-105: Chapter definitions

As used in this chapter:

(1) "Actual notice" includes inquiry notice;

(2) "Collector" means in the case of any tax entity, other than a county, that collects its own taxes, assessments, or other charges secured by property, the officer of such tax entity responsible for collecting such taxes, assessments, or charges;

(3) "Inquiry notice" means knowledge of facts and circumstances sufficiently pertinent in character to enable reasonably cautious and prudent persons to investigate and ascertain as to the ultimate facts. Whatever is sufficient to put a person upon inquiry, is notice of all the facts to which that inquiry will lead when prosecuted with reasonable diligence and good faith;

(4) "Tax entity" includes counties, cities, metropolitan governments, municipal corporations, quasi-municipal corporations, and political subdivisions having authority to levy a property tax; and

(5) "Taxpayer" means any owner of property subject to taxation or any party liable for property taxes.