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 how property tax liens are handled, who they affect, and how tax sales are conducted. It clarifies that property taxes, interest, and court costs create a first lien on both real estate and tangible personal property, ensuring these debts are paid before other claims. The legislation also defines what counts as legal notice for tax proceedings, allowing tracking records to prove mail delivery and establishing rules for when signatures on receipts are required. Additionally, it ensures that liens for property taxes take priority over receiver's liens and other encumbrances on a property. Finally, the bill explicitly states that tax sales do not automatically transfer valid ownership title to the buyer until further legal steps are completed.