{"data":{"id":"us-tn/tenn.-code-ann.-67-5-2201","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-5-2201","heading":"Part definitions","body":"As used in this part, unless the context otherwise requires:\n(1) \"Delinquent tax\" means a tax as defined in this section that has been due and payable for at least two (2) years or a tax that has been due and payable for at least one (1) year on real property that is vacant and abandoned pursuant to § 67-5-2701(a)(3)(D) ;\n(2) \"Governmental body\" means the state of Tennessee, or any county, municipality or other governmental subdivision of the state;\n(3) \"Property\" means any and all real property and all improvements thereon or used in connection therewith;\n(4) \"Tax\" means any obligation due a governmental body, which obligation is secured by a lien on real property;\n(5) \"Tax lien\" means the lien securing a tax as defined in this section; and\n(6) \"Tax suit\" means any suit brought to enforce a tax lien as defined in this section.","path":["TN Code","Title 67","Chapter 5"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"8ae43105bbd59831fa40d62d8b02404787bd6240a5958c7fc2877c0c240892c2","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-5-220","next":"us-tn/tenn.-code-ann.-67-5-2202"},"notice":"GroundRules: Original legal text. Not legal advice."}