Madison County, Tennessee v. Delinquent Taxpayers for 2012

Citations

• 570 S.W.3d 223

Syllabus

This appeal involves the right of redemption after a tax sale. After the tax sale occurred, the original property owners purportedly conveyed their right of redemption to a third party through a contract of sale and quitclaim deed. The third party filed a motion to redeem the property. The trial court denied the motion to redeem, concluding that the third party did not meet the relevant statutory definition of a person entitled to redeem the property. For the following reasons, we affirm and remand for further proceedings.