Taxes, Real Property - As enacted, provides that whenever Cumberland County acquires property at a tax sale, a non-governmental entity holding a vested and duly recorded contractual right to the payment of fees or assessments secured by such property retains such right; provides that Cumberland County is liable for the payment of such fees and assessments if the county makes actual use of the property purchased at the tax sale. - Amends TCA Title 29, Chapter 20 and Title 67, Chapter 5.