Under present law, whenever Hardeman County acquires property at a tax sale, any 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; provided, that the non-governmental entity may only enforce such contractual rights against the county through the exercise of its lien rights against the property. Present law further provides that Hardeman County will be liable for the payment of such fees and assessments if the county makes actual use of the property purchased at the tax sale.
This bill makes the present law provisions described above applicable to Coffee County.
Statutes affected: Current Version: 67-5-2505