Tennessee Code Annotated

Title 67: Taxes and Licenses

Chapter 5: Property Taxes

Part 24: Tax LienEnforcement Generally

TCA 67-5-2415: Notice to taxpayer of suit.

(a) The defendant, when served in any manner according to the Rules of Civil Procedure, either by mail or in person, does not have to be served with a copy of the complaint and exhibit and instead, the clerk may issue a notice to accompany the summons.

(b) The notice shall identify the suit mentioned in the summons sufficiently to enable the taxpayer to know what delinquent taxes the taxpayer is being sued for and what property is subject to the lien.

(c) The summons and notice may be for more than one (1) suit where suits have been consolidated.

(d) Constructive service of process shall be made as now provided by law.

(e) (1) In all counties, personal service of process on the defendant may be dispensed with and the summons and notice may be sent by certified or registered mail, return receipt requested, or any alternative delivery service as authorized by SC 7502 of the Internal Revenue Code, codified in 26 U.S.C. SC 7502.

(2) The return of the receipt signed by the defendant, spouse, or other person deemed appropriate to receive summons or notice as provided for in the Rules of Civil Procedure, or its return marked "refused," "unclaimed", or other similar notation, as evidenced by appropriate notation of such fact by the postal authorities, and filed as a part of the record by the clerk, with notation on the docket of the true facts, shall be evidence of personal notice.

(3) In the event the return receipt does not establish that it was signed by the defendant or the defendant's authorized agent or that the notice was refused, then the court may find through independent proof that the defendant had actual notice in compliance with notice requirements.

(4) If the court does not find that the defendant had actual notice, it may order such other and further action to be taken to give the defendant notice.

History: Acts 1923, ch. 77, SC 8; Shan. Supp., SC 913b17; Code 1932, SC 1951; Acts 1935, ch. 114, SC 1; C. Supp. 1950, SC 1591; Acts 1972, ch. 503, SC 2; 1973, ch. 296, SC 3; 1978, ch. 869, SCSC 4, 6-8; 1981, ch. 125, SC 1; 1983, ch. 307, SC 1; T.C.A. (orig. ed.), SC 67-2012; Acts 1984, ch. 661, SC 2; 1985, ch. 289, SC 1; 1986, ch. 703, SCSC 1, 2; 2012, ch. 979, SC 1; 2013, ch. 353, SC 15.