Taxes - As enacted, makes various revisions to laws governing property tax liens, delinquent property taxes, and property tax proceedings. - Amends TCA Title 5; Title 8; Title 13; Title 26 and Title 67.

This bill updates Tennessee laws regarding property tax liens, delinquent taxes, and the legal processes used to collect them. It clarifies that property tax liens take priority over other debts, including liens placed by receivers appointed to manage property. The legislation also simplifies how courts prove that legal notices were delivered to property owners by accepting tracking records from delivery services. Additionally, it defines specific terms used in tax proceedings and ensures that tax sales follow established procedures rather than general receiver rules. These changes aim to streamline the enforcement of property tax obligations while maintaining clear rules about lien priority.