Delinquent Taxpayers as Shown On The 2011 Real Property Tax Records Of The Metropolitan Government Of Nashville & Davidson County. v. The Metropolitan Government of Nashville And Davidson County.

Syllabus

A landowner's real property was sold at a delinquent tax sale on August 14, 2013. The taxpayer subsequently conveyed her interest in the property to a third party that redeemed the property within the one-year redemption period. In the interim, new legislation took effect that altered the redemption process. The purchaser at the tax sale and two creditors of the taxpayer moved the court to set aside the redemption, contending that the redeeming party failed to comply with the new law. The trial court held that the redemption procedure set forth in the new legislation applied, that the redeeming party did not follow the redemption process set forth in the new legislation, and thus, that the redemption failed. The redeeming party appeals. We hold that the trial court correctly determined that the redeeming party was entitled to redeem but erred in concluding that the new statute applied to this redemption and that the redemption failed due to the redeeming party's failure to follow the new redemption process accordingly, we affirm in part and reverse in part the judgment of the trial court and remand for further proceedings.