Tennessee § 67-5-1806 - Bar to collection after ten years.
Full text of Tennessee Tennessee Code Annotated § 67-5-1806 — Bar to collection after ten years., with citation guidance and answers to common questions.
§ 67-5-1806. Bar to collection after ten years.
All taxes assessed against real and personal property in this state shall be barred, discharged and uncollectible after the lapse of ten (10) years from April 1 of the year following the year in which such taxes become delinquent, whether suit be brought within that time or not to collect the taxes, and whether this section be pleaded in bar of such collection or not, unless the property in question be struck off and sold within such period of ten (10) years. The bar against collection provided in subsection (a) shall be tolled: As to taxes at issue in an administrative appeal before the state board of equalization, from the date of filing the appeal through issuance of the final assessment certificate and during the pendency of any judicial review thereof; During the pendency of any appeal of an action to collect or enforce a lien for unpaid taxes; During the pendency of any recovery action under chapter 1, part 9 of this title; During the pendency of any suit to invalidate a tax sale; or During the pendency of any bankruptcy or receivership proceedings affecting the taxing entity's collection rights or the term of any payment plan ordered in such proceedings. Acts 1957, ch. 402, §§ 1, 2; 1971, ch. 89, § 1; T.C.A., § 67-1326; Acts 1985, ch. 373, § 2; 1987, ch. 346, § 18; 2008, ch. 680, § 3; 2013, ch. 353, § 6. Compiler's Notes. Acts 1999, ch. 162, § 1 provided that the statute of limitations for collection of ad valorem taxes assessed against real or personal property by any county or municipality in Tennessee is and heretofore has been, since the date of original enactment of such statute, as set forth in § 67-5-1806 , and that the purpose of Acts 1999, ch. 162, adding §§ 67-1-1429(a)(4) and 67-1-1501(d) , was to clarify this intent. Cross-References. Statute of limitations, title 67, ch. 1, part 15. Attorney General Opinions. Statute of limitation on personal property tax collection by local governments, OAG 94-122 (10/11/94).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-5-1806
What does Tennessee Code Annotated § 67-5-1806 cover?
Section 67-5-1806 ("Bar to collection after ten years.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-5-1806?
A common citation format is "Tennessee Code Annotated § 67-5-1806" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-5-1806 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.