Tennessee § 67-5-2409 - Consolidation of suits — Amendment of suit.

§ 67-5-2409. Consolidation of suits — Amendment of suit.

If any other suits for delinquent taxes are pending against any particular piece of property, such suits shall be consolidated as a matter of right upon the filing of a notice of consolidation on behalf of the complainant. All taxes for which any given piece of property is liable and for which suits are pending may be included in the final decree. The consolidation shall include into one (1) proceeding all actions to collect and enforce all delinquent taxes owing against the parcel, including delinquent taxes that become delinquent after the original action was filed. Once consolidated, all delinquent taxes, including both those delinquent prior to the filing of the original complaint and those added later by consolidation, shall be included in the minimum bid to purchase the property at a tax sale. Consolidation of the actions to include more recent delinquent taxes owed shall not require the issuance, service, or delivery of additional leading process, summons, or notice to interested persons who were served or notified pursuant to the original complaint in accordance with § 67-5-2415. After the notice of the consolidation is filed, the payment of the amount due for any of the years at issue in the consolidated proceeding shall not result in the dismissal of the consolidated proceeding until payment is made of all amounts due for all of the years that are the subject of the consolidated proceeding. Acts 1921, ch. 115, § 2; Shan. Supp., § 913b25; Code 1932, § 1600; T.C.A. (orig. ed.), § 67-2007; Acts 1993, ch. 47, § 2; 2013, ch. 353, § 14; 2018, ch. 778, § 6. Amendments. The 2018 amendment rewrote (b) which read: “At any time after suit has been filed, whether delinquent tax defendants have or have not been served with a copy of such suit, the court may amend the suit by adding delinquent taxes that became delinquent more recently than the taxes being enforced pursuant to subsection (a). Once amended, all delinquent taxes, both delinquent prior to filing the complaint and added later by amendment, shall be included in the first bid submitted to purchase the property at the tax sale. Amendment of the suit to include more recent delinquent taxes owed shall not require the issuance of leading process and formal service upon the defendant or defendants, as all property owners are already on notice pursuant to this title 67 that taxes are due every year and become delinquent, if not paid by March 1 of the following year.” Effective Dates. Acts 2018, ch. 778, § 8. April 19, 2018. Textbooks. Tennessee Forms (Robinson, Ramsey and Harwell), No. 1-42.01-1. Law Reviews. Trial, 4 Mem. St. U.L. Rev. 335 (1974).