Court Ordered Tax Sales (Back Tax Properties)2021-11-23T16:19:46+00:00

Court Ordered Tax Sales

Back Tax Property is property in which the tax debt for the property has not been completely paid.  As a result, the county pays the taxes and the property is owned by the county.  The Back Tax Committee and the County Commission then decide whether to try and sell the property or keep the property for the use of the county government.   The process for selling back tax property is set by the State of Tennessee.

If the county government decides to sell the property, the Back Tax committee determines a fair price on each tract of land.  Usually the price set is the amount of taxes the county paid for the property.

No tract of land shall be sold fo an amount less than the total amount of taxes UNLESS it is determined that it is impossible to sell the tract of land for this amount and grants permission to offer the land at some amount to be fixed by the Back Tax Committee.

Properties placed for sale will be advertised for bids. Bids will be brought before the back tax committee for consideration. The deed shall not be executed until 10 days after the original advertisement. During that 10 day period, bids will be solicited a second time for properties. If anyone during this 10 days increases the bid by 10%, a “bid off” shall be set where all parties may appear and bid.

Tract will be sold to party making highest and best offer.

Conveyances of land shall be made without warranties, and deeds executed by County Mayor.

Deed shall be prepared by Bax Tax Attorney (no fee)

County may, upon majority vote, determine it in the best interest of the county to use the property for public purpose, decide to retain ownership & possession.

415 East Brown Street

  This is a two bedroom, three bathroom home.  It was originally built in 1954.   It has a new roof.   It sits on 1.75 acres of flat land.  There are some trees in the back of the lot.  The sale will be on the court house step and will be conducted as a live absolute auction on August 8, 2021.  The outstanding taxes on this home are $27,313, so that will be the minimum bid.