Tenn. Code Ann. § 67-5-2304: Enforcement of liability

It is the duty of the county mayor, the trustee, the back-tax collector and the back-tax attorney in each county, individually and/or collectively, to see that the liabilities established in §§ 67-5-2301 and 67-5-2302 are enforced either at law or in equity against all who become liable thereunder.