Tenn. Code Ann. § 70-5-103: Acquisition of delinquent tax lands

The agency or its authorized representatives are empowered and authorized to examine delinquent tax lists in the hands of the trustees of the various counties of the state, as well as the commissioner of revenue, and shall cooperate with the county trustees, the commissioner of revenue, or any back tax attorneys, in obtaining the sale of land and waters that, in its opinion, are suitable for state wildlife preserves, and shall cooperate with the governor in acquiring title to such lands and waters in the name of the state and the dedication of the lands and waters as state wildlife preserves.