DELINQUENT TAX INFORMATION

 

The following delinquent tax resources are provided for general information only; the information on this website does not constitute legal advice.  These resources (due to factors such as changes in the law and differences in circumstances) may not be accurate and may not be relied upon for any reason.  Use of these resources is at your own risk; our office accepts no responsibility for the content or accuracy of these resources.

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If you need legal advice, you must consult your own attorney.  Our office cannot provide any legal advice whatsoever to delinquent taxpayers, tax sale purchasers, redeemers, or other interested parties pertaining to the Henry County Delinquent Tax Lawsuit or associated delinquent tax sale, post-sale redemption proceedings, and/or surplus sales.

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Delinquent Tax Lawsuit / Tax Sales held by Chancery Court / Redemption Proceedings

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G. Robert Whitfield III serves as Delinquent Tax Attorney for the Henry County, Tennessee, Trustee, and in such capacity collects delinquent Henry County taxes, Paris Special School District taxes, and city taxes for most of of the municipalities located within Henry County, Tennessee.  The following resources pertain to the delinquent tax lawsuit, Chancery Court tax sale, and redemption process.

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Important:  The redemption-related forms (below) are examples only.  If the forms are not correctly completed and/or if they are not timely filed, the party using the forms may lose important legal rights (potentially including the right to redeem the parcel).  Accordingly, parties should consult their own attorneys for assistance completing these forms.  Neither the Delinquent Tax Attorney nor the Chancery Court are able to provide assistance with completing these forms.

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Surplus Delinquent Tax Parcels for Sale ("AS IS") by Henry County

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Delinquent tax parcels that do not receive bids at the Chancery Court sales are "struck off" to the Government of Henry County.  After the redemption period has expired, the Henry County Mayor offers these "surplus delinquent tax parcels" for sale by quitclaim deed.  G. Robert Whitfield III also serves as Henry County Attorney and in such capacity assists the County Mayor's office in reselling surplus delinquent tax parcels. 

 

The following is a list of parcels that may be available for resale, along with the forms used to make and raise offers.  By state law, the County may not make any representations or warranties concerning these parcels; therefore, no additional information is available from the County Mayor or County Attorney.  Persons interested in making offers on surplus delinquent tax parcels must rely solely on their own diligence and should consult their own attorney with legal questions.

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Persons who would like to make an offer (or raise an offer) on a parcel may do so by completing the applicable form (below) and delivering it in person to the Henry County Attorney's Office located at 114-116 South Poplar Street in downtown Paris, Tennessee, along with the required $500.00 deposit.  See offer forms for important terms of sale.

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Important:  We cannot assist you with completing these forms.  Note that there may be a difference between the "Map" and "Control Map" identifier; it is your sole responsibility to ensure that you are making an offer on the intended parcel.

​​​​​​Potential Problems with Titles to Delinquent Tax Parcels (NOT a Comprehensive List)

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LET THE BUYER BEWARE:  There are many risks associated with delinquent tax titles, whether purchased from a Chancery Court tax sale or from the County Mayor's office as surplus.  If you do not understand these risks, you should not buy delinquent tax parcels.  Some of the risks may include the following (and there are potentially other risks):

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  • It may be difficult to obtain accurate information about delinquent tax parcels.  Publicly available resources (including without limitation tax assessment data, tax maps, street address numbers, GIS maps, and satellite maps) may not be correct.  Boundary lines shown on the tax map may not reflect the true boundaries of the parcel.  Some parcels may be landlocked.  The buyer is solely responsible for researching parcels prior to bidding or making a purchase offer.

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  • It may be difficult or impossible for tax sale purchasers to resell or mortgage delinquent tax parcels in the years following the tax sale, unless they take further steps to clear the title.  Some title insurance companies refuse to insure delinquent tax titles for as many as 20 years after the tax sale, unless steps have been taken to clear the title.

 

  • In rare cases, the Court may set aside the tax sale as to a particular parcel, in which case the delinquent tax sale purchaser would receive a refund of the price paid, but potentially not interest, expense reimbursements, or other sums.

 

  • Delinquent tax property is almost never a “get rich quick” investment; it is highly speculative and subject to (among other potential problems/issues) the matters discussed above.  Persons not experienced in purchasing delinquent tax parcels should consult a licensed attorney for an explanation of the risks and potential benefits of purchasing delinquent tax property; the rights and liabilities that attach upon entry of the Order Confirming Sale; and the redemption process.  The Delinquent Tax Attorney represents the tax authority only and therefore cannot give any legal advice pertaining to the tax sale, delinquent tax parcels, the redemption process, or the County Mayor surplus sale process.

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