Under Tennessee law, county and city real property taxes are a first and best lien on the real estate taxed. These liens are foreclosed on and delinquent taxes paid by having the property sold at a public sale through the judicial process and pursuant to a court judgment.

For a period of one year after the sale any person who has a legal or equitable interest in the property may redeem the property by paying the clerk of the court the delinquent tax amount, plus applicable interest. This redemption must take place within one year after entry of an order of confirmation of the tax sale by the court.