Taxes, Real Property - As introduced, specifies that delinquent taxes on property for which the owner filed an action or claim against the Tennessee Valley Authority arising out of a coal ash spill will not be subject to the penalty and interest provisions and would only accrue interest from the delinquency date of the respective tax year at the composite prime rate published by the federal reserve board as of the delinquency date, minus two points. - Amends TCA Title 67, Chapter 5.