Tenn. Code Ann. § 67-1-1004
This is the official text of Tenn. Code Ann. § 67-1-1004, part of Tennessee’s Code Ann — part of the compiled statutory law of Tennessee, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Ineffective against bona fide purchaser
Official statutory text
(a) In no case shall the back assessment or reassessment of real estate constitute a lien on the real estate that has, by bona fide sale, passed into the hands of innocent purchasers, but shall be a liability against the person owning the real estate at the time of the inadequate assessment. (b) The burden of proving a bona fide sale shall be upon the person owning such real estate at the time of such back assessment or reassessment. (c) Subsection (a) shall not apply to property that has wholly escaped taxation. Acts 1907, ch. 602, § 30; Shan., § 822a3; Code 1932, § 1498; T.C.A. (orig. ed.), § 67-1203.
(a) In no case shall the back assessment or reassessment of real estate constitute a lien on the real estate that has, by bona fide sale, passed into the hands of innocent purchasers, but shall be a liability against the person owning the real estate at the time of the inadequate assessment.
(b) The burden of proving a bona fide sale shall be upon the person owning such real estate at the time of such back assessment or reassessment.
(c) Subsection (a) shall not apply to property that has wholly escaped taxation.
Acts 1907, ch. 602, § 30; Shan., § 822a3; Code 1932, § 1498; T.C.A. (orig. ed.), § 67-1203.
(a) In no case shall the back assessment or reassessment of real estate constitute a lien on the real estate that has, by bona fide sale, passed into the hands of innocent purchasers, but shall be a liability against the person owning the real estate at the time of the inadequate assessment.
(b) The burden of proving a bona fide sale shall be upon the person owning such real estate at the time of such back assessment or reassessment.
(c) Subsection (a) shall not apply to property that has wholly escaped taxation.
Acts 1907, ch. 602, § 30; Shan., § 822a3; Code 1932, § 1498; T.C.A. (orig. ed.), § 67-1203.
Status: in_force
Need a lawyer in Tennessee?
Find a Tennessee lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.