The State Of Tennessee on behalf of Bledsoe County, Tennessee Et Al v. Whoriskey, Inc.

This appeal arises from an action to recover delinquent ad valorem real property taxes.
Whoriskey, Inc., which currently owns the property, raises numerous challenges to the
proposed delinquent tax sale. In principal part, it asserts that the property at issue was not
subject to taxation during the relevant tax period, 2017 and 2018, because it claims that,
during that time, the property was owned by the United States Government through a
federal forfeiture. Further, Whoriskey contends that Bledsoe County and the City of
Pikeville are barred from recovering back taxes because they failed to assert a claim in
federal court. The trial court found no factual or legal basis to support Whoriskey’s
contentions and determined that the County and City could proceed with the delinquent tax sale to recover ad valorem real property taxes on the subject real property for the tax years 2017 and 2018. This appeal followed. We affirm.