Tennessee law establishes a first priority lien upon all taxable property for the amount of taxes, interest, penalty, and other costs incurred in collecting delinquent taxes. If the property owner fails to pay property taxes, the law requires Knox County to enforce the lien by filing a lawsuit. The delinquent tax attorney files the “tax suit” in the Knox County Chancery Court each year between February 1 and April 1. By any measure, the tax suit is a very large lawsuit. The suit includes over 10,000 defendants and seeks to collect millions of dollars in delinquent taxes.
The tax suit consists of several documents. The Complaint sets out the cause of action and requests the court to enter judgment. Exhibit “A” identifies the tax delinquent properties and property owners. The exhibit also shows the amount of tax owed on the filing date. Additional taxes, penalties, interest, and costs continue to accrue until the tax is paid in full. People who own or have an interest in tax delinquent property will receive a Summons or other lawful notification. Various other documents will be filed with the court from time to time.
You may download examples of the Summons and Notice of Tax Suit by clicking on the links below. You may also download a copy of the Complaint and Exhibit "A" below.
- 2014 TAX SUIT – SUMMONS (SAMPLE)
- 2014 NOTICE OF TAX SUIT (SAMPLE)
- 2014 TAX SUIT – COMPLAINT
- 2014 TAX SUIT – EXHIBIT “A”
For more information about the tax delinquent property or the tax suit you may call the Knox County Trustee’s office at (865)215-2305. Please be prepared to provide the property identification number on the Summons and Notice of Tax Suit you received.