Tennessee § 28-2-110 - Action barred by nonpayment of taxes.

§ 28-2-110. Action barred by nonpayment of taxes.

Any person having any claim to real estate or land of any kind, or to any legal or equitable interest therein, the same having been subject to assessment for state and county taxes, who and those through whom such person claims have failed to have the same assessed and to pay any state and county taxes thereon for a period of more than twenty (20) years, shall be forever barred from bringing any action in law or in equity to recover the same, or to recover any rents or profits therefrom in any of the courts of this state. This section does not apply to persons under eighteen (18) years of age or to persons adjudicated incompetent if suit shall be brought by them, or any one claiming through them, within three (3) years after legal rights are restored. Nothing in this section shall bar a person from bringing an action to contest the lapse of a mineral interest within the period provided by § 66-5-108(j). Acts 1947, ch. 28, § 3; mod. C. Supp. 1950, § 8585.1 (Williams, § 9159.1); impl. am. Acts 1979, ch. 413, § 1; T.C.A. (orig. ed.), § 28-210; Acts 1987, ch. 282, § 6; 2011, ch. 47, § 18. Compiler's Notes. Acts 2011, ch. 47, § 107 provided that nothing in the legislation shall be construed to alter or otherwise affect the eligibility for services or the rights or responsibilities of individuals covered by the provision on the day before the date of enactment of this legislation, which was July 1, 2011. Acts 2011, ch. 47, § 108 provided that the provisions of the act are declared to be remedial in nature and all provisions of the act shall be liberally construed to effectuate its purposes. Cross-References. Preservation, or extinguishment and reversion of mineral interests, § 66-5-108 . Property taxes, classification and assessment, mineral interests, back assessments, location, § 67-5-809 . Property taxes, classification and assessment, records, identification and registration of mineral interests, § 67-5-804 . Property taxes, notice of sale of land, mineral interests, § 67-5-2502 . Textbooks. Tennessee Jurisprudence, 1 Tenn. Juris., Adverse Possession, § 8, 39; 8 Tenn. Juris., Cotenancy, § 11; 11 Tenn. Juris., Equity § 99; 18 Tenn. Juris., Limitation of Actions, § 17; 20 Tenn. Juris., Partition, § 12. Law Reviews. An Exegesis of the Ejectment Statutes of Tennessee (R.D. Cox), 18 Mem. St. U.L. Rev. 581 (1988). Quiet Title Actions in Tennessee, 15 Mem. St. U.L. Rev. 263 (1985).