Metropolitan Government Of Nashville And Davidson County Ex Rel. State of Tennessee v. Delinquent Taxpayers As Shown On The 2011 Real Property Tax Records Of The Metropolitan Government of Nashville And Davidson County, Tennessee

This case involves a dispute regarding a trial court’s assessment of interest on a parcel of real property subject to a redemption action. The trial court required the redeeming party to pay interest to the tax sale purchasers for the time that elapsed during the redemption proceedings. The redeeming party appealed the trial court’s application of interest to any period after the redeeming party had filed its notice of redemption. Following our thorough review of this issue, we agree that assessment of interest beyond the date of the filing of redemption notice was improper. We therefore reverse the trial court’s assessment of interest and modify the trial court’s judgment accordingly.