Tennessee § 67-1-1422 - Sale of real property — Deed.

§ 67-1-1422. Sale of real property — Deed.

In the case of any real property sold as provided in §§ 67-1-1414 — 67-1-1418 and not redeemed in the manner and within the time provided in § 67-1-1420, the commissioner or the commissioner's delegate shall execute to the purchaser of such real property at such sale, upon the purchaser's surrender of the certificate of sale, a deed of the real property so purchased by the purchaser, reciting the facts set forth in the certificate. If real property is declared purchased by the state at a sale pursuant to §§ 67-1-1414 — 67-1-1418, the commissioner or the commissioner's delegate shall at the proper time execute a deed for the property and without delay cause such deed to be duly recorded in the proper registry of deeds. In the case of the sale of real property pursuant to §§ 67-1-1414 — 67-1-1418, the deed of such sale: As Evidence. The deed of sale given pursuant to subsection (a) shall be prima facie evidence of the facts stated in the deed; and As Conveyance of Title. If the proceedings of the commissioner or the commissioner's delegate as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the state attached to the property. Acts 1972, ch. 762, §§ 7, 8; T.C.A., §§ 67-6020, 67-6021. Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 61.