Tenn. Code Ann. § 67-5-2803: No authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor first lien securing same

In order to promote equality and uniformity of taxation, except as provided in this part, § 67-5-1806 , § 67-5-2507 , or § 67-5-2508 , no person, public official, governmental entity or court shall have the power or authority to waive, compromise, remit, prorate, apportion or release property taxes, penalty, interest or court costs nor the first lien securing the same.