CONFIRMATION OF SALE, entered September 20, 2017.

IN THE CHANCERY COURT FOR THE STATE OF TENNESSEE,
THIRD JUDICIAL DISTRICT, SITTING AT GREENEVILLE

STATE OF TENNESSEE FOR THE USE
AND BENEFIT OF GREENE COUNTY,
TENNESSEE, ON RELATION OF
DAN WALKER, TRUSTEE (formerly) and NATHAN HOLT (currently),
and
TOWN OF GREENEVILLE, TENNESSEE

VS.                                             Civil Action #s: 20130064 (County’s suit) & 20130066 (Town’s suit)

DELINQUENT REAL PROPERTY TAXPAYERS
OF GREENE COUNTY AND THE TOWN OF
GREENEVILLE, TENNESSEE, FOR THE TAX YEAR 2011

T. C. A. § 67-5-2501 (c)(1) Within five (5) business days after the conclusion of the sale, and prior to confirmation of the sale by the court, the clerk of the court shall immediately file in the case a report of sale or other notice reflecting the results of the tax sale.

(2) The clerk of the court shall, concurrently with the filing, file the report or notice with the office of the register of deeds of the county in which the property is located. The report or notice shall set forth all results from the sale, or a separate report or notice may be created for each property sold.

(3) The report or notice shall include, at a minimum, the identification of the property and defendants contained in the notice of sale as required by § 67-5-2502, the name of the successful bidder, and the total successful price bid for each parcel together with the instrument number of the last conveyance of record.

(4) The report or notice shall be for notice purposes only and shall not be evidence of transfer of title.

(5) Failure to timely record the report or notice shall not provide grounds to set the sale aside.

(6) The document shall be exempt from recording fees pursuant to § 8-21-1001, and shall be indexed by the register under the name of the last owner of record.

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ANCILLARY REPORT #2
 of DELINQUENT PROPERTY TAX SALE
{See REPORT, filed same date in the above captioned action(s).}

TO:  The Greene County Chancery Court

        Due to the unique circumstances surrounding the herein below listed parcel(s), the undersigned offers this Ancillary Report #2 to described bid(s) offer after the subject Tax Sale.
     In these causes, the undersigned respectfully reports that she, pursuant to ORDER(S)/JUDGMENT(S) pronounced herein, after advertising and giving the notice required, proceeded on August 25, 2017 after 10:01 a.m., in the Chancery Courtroom on the lower level of the Greene County Courthouse in Greeneville, Tennessee to sell at public auction (as well as disclaim any warranties) to the highest bidders, and subject to the right of the equity of redemption, the realty/special interest mentioned and described in the pleadings and in said ORDER(S)/JUDGMENT(S).

     Sales were made for cash (or sufficient check)*, subject to the equity of redemption, with the purchaser being totally responsible for contacting Delinquent Property Tax Attorney William S. Nunnally, Esquire and/or the Clerk & Master, after the said redemption period, and requesting a Clerk & Master's Tax Deed with the said purchaser being obligated to pay the tax attorney for the preparation of same.

*Insufficient funds negate purchase.

     Said sales were being made for the purpose of satisfying the terms of ORDER(S)/JUDGMENTS for unpaid 2011 County and/or City real property taxes; same being the amount of the taxes (inclusive of OTHER years' taxes, on the same realty, that have been turned over to the Clerk & Master by the County Trustee and/or the Town of Greeneville (since April 1, 2017), interest, fees, and costs (inclusive of certain publication costs) against the said respective tracts/parcels of land.

     The following parcels of real estate/special interests were offered for sale, "AS IS" without any warranty, with an initial bid being, at least, the amount of the debt plus The Greeneville Sun's pro rata publication charge of $51.53, as well as an additional fee of $100 pursuant to T.C.A. 8-21-401(b)(1)(F) for each parcel of property for which the Judge issues an order to sell, as follows:

(Unless otherwise indicated, the herein below designates a COUNTY “delinquent” property tax parcel maintained in the Clerk & Master’s Office.)

Current Owner(s)        RICK BOYD & GARY BOYD, HEIRS OF
                                         BURL & MARY BOYD
Former Owner(s)         BURL A. BOYD (Deceased) & MARY K. BOYD (Deceased)
Property Address:        WILKERSON RD 1190
Tax Parcel:                     23^rd Civil District, Map 061, Parcel 21.00
Deed Reference:          417, 316
                                          2011 @ $456.02           2012 @ $343.15
                                          2013 @ $357.40           2014 @ $238.35
                                          2015 @ $224.49
Amount Due:                 $1619.41+51.53+100=$1770.94
**SOLD TO: STATE | COUNTY

 ** $1770.94 bid offered by Stacy Denton Key (participating Tax Sale bidder), on August 25, after the Tax Sale but before the filing of this REPORT. {$1770.94 receipted into the Clerk & Master’s Office on 8/28/17. See also filing of 8/28/17.}

Current Owner(s)         BILLY VAUGHN & JANE VAUGHN
Property Address:        LITTLE CHUCKEY RD
Tax Parcel:                     19^th Civil District, Map 095, Parcel 80.13
Deed Reference:          13A, 86
                                          2011 @ $338.47           2012 @ $293.49
                                          2014 @ $185.65           2015 @ $177.91
Amount Due:                 $995.52+51.53+100=$1147.05
** SOLD TO: STATE | COUNTY

** $1147.05 bid offered by Cynthia Sue Arnott Trentham (participating Tax Sale bidder), on August 29, after the Tax Sale but before the filing of this REPORT. {$1147.05 receipted into the Clerk & Master’s Office on 8/29/17. See also filing of 8/29/17.}

NOTICE TO SUCCESSFUL BIDDERS
CONCERNING THE ABOVE PARCELS:

In the event the property is not redeemed, the
 successful bidder is solely responsible for contacting the Clerk & Master
 and/or the Delinquent Property Tax Attorney to make arrangements
 for delivery of the Clerk & Master's DEED, which is at the cost of said bidder.

Other intervening years' taxes (i.e. 2016 & 2017* taxes) may remain unpaid in the office of the Greene County Trustee, NATHAN HOLT, located in the County Courthouse Annex at 204 Cutler Street (concerning county taxes), as well as in the office of the City Recorder, CAROLYN C.  SUSONG, at Town Hall located at 200 N. College Street (concerning city taxes).  Penalty and interest can accrue on same; and, the 2016 delinquent property taxes will be turned over to the Clerk & Master on or about April 1, 2018, resulting in a lawsuit and increased costs. 

*2017 taxes cannot be paid until October 2, 2017.

REIMBURSEMENT OF PAYMENT OF INTERVENING YEARS’ TAXES IS NOT GUARANTEED BY THE CLERK & MASTER OR THE DELINQENT TAX ATTORNEY,
IN THE EVENT OF REDEMPTION.

REDEMPTION PERIOD
Tennessee Code Annotated
67-5-2701 

SUCCESSFUL BIDDERS should consult legal counsel, regarding their rights with respect to a redemption, as there has been a change in the law pertaining to the redemption period.  Only certain parts of the law are set out below; and, the Clerk & Master’s Office cannot give legal advice.

Pursuant to T.C.A. 67-5-2701:

(a)(1) Upon entry of an order confirming a sale of a parcel, a right to redeem shall vest in all interested persons. The right to redeem shall be exercised within the time period established by this subsection (a) beginning on the date of the entry of the order confirming the sale, but in no event shall the right to redeem be exercised more than one (1) year from that date. The redemption period of each parcel shall be stated in the order confirming the sale based on the following criteria:

(A) Unless the court finds sufficient evidence to order a reduced redemption period pursuant to this section, the redemption period for each parcel shall be one (1) year;

(B) The redemption period shall be determined for each parcel based on the period of delinquency. Once the period of delinquency is established, the redemption period shall be set on the following scale:

(i) If the period of delinquency is five (5) years or less, the redemption period shall be one (1) year from the entry of the order confirming the sale;

(ii) If the period of delinquency is more than five (5) years but less than eight (8) years, the redemption period shall be one hundred eighty (180) days from the entry of the order confirming the sale; or

(iii) If the period of delinquency is eight (8) years or more, the redemption period shall be ninety (90) days from the entry of the order confirming the sale; and

(C) For all property for which a showing is made pursuant to subdivision (a)(2), the redemption period shall be thirty (30) days from the entry of the order confirming the sale without regard to the number of years of delinquent taxes owed on the property, beyond that required to make the property legally eligible for the sale.

(2) A reasonable basis to believe that real property is vacant, or, in the case of vacant land, a reasonable basis to believe that the property is abandoned, shall, at a minimum, be based upon periodic inspections of the property over a two-month period at different times of the day where three (3) or more inspections reveal evidence of abandonment. 

T. C. A. § 67-5-2701(b):   In order to redeem a parcel, the person entitled to redeem shall file a motion to such effect in the proceedings in which the parcel was sold. … Prior to the filing of the motion to redeem, the movant shall pay to the clerk of the court an amount equal to the total amount of delinquent taxes, penalty, interest, court costs, and interest on the entire purchase price paid by the purchaser of the parcel. The interest shall be at the rate of twelve percent (12%) per annum, which shall begin to accrue on the date the purchaser pays the purchase price to the clerk and continuing until the motion to redeem is filed. If the entire amount owing is not timely paid to the clerk or if the motion to redeem is not timely filed, the redemption shall fail. {2014 Pub. Act, c. 883, eff. July 1, 2014}

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