State of Tennessee Ex Rel. Sullivan County Tennessee v. Amy S. Tochev

Syllabus

A taxpayer failed to pay property taxes for a number of years. The county began enforcement proceedings and, following the entry of a default judgment against the taxpayer, the taxpayer's property was ultimately sold at a delinquent tax sale. The purchaser filed a writ of possession to obtain possession of the property from the taxpayer, at which time the taxpayer filed a motion to set aside the default judgment and resulting tax sale. The taxpayer alleged lack of notice concerning the underlying delinquent tax proceedings and violation of her due process and equal protection rights. The trial court denied the taxpayer's motion to set aside, concluding the taxpayer was properly served with notice of the underlying delinquent tax proceedings. We affirm.