Shelby County v. Delinquent Taxpayers 2018 (Blight Authority of Memphis)

In this appeal, the trial court granted a motion to rescind a tax sale with respect to a particular parcel. We vacate the trial court’s order and remand for the trial court to enter an order containing sufficient findings of fact and conclusions of law reflecting the basis for its decision. To the extent that a constitutional challenge is raised, the trial court should also determine on remand whether notice must be provided to the Tennessee Attorney General pursuant to Tennessee Rule of Civil Procedure 24.04.