# Tenn. Code Ann. § 28-2-109: Presumption of ownership from payment of taxes

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-109

## Section

- **Citation:** Tenn. Code Ann. § 28-2-109
- **Heading:** Presumption of ownership from payment of taxes
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 28 / Chapter 2 / Section 28-2-109

## Text

Any person holding any real estate or land of any kind, or any legal or equitable interest therein, who has paid, or who and those through whom such person claims have paid, the state and county taxes on the same for more then twenty (20) years continuously prior to the date when any question arises in any of the courts of this state concerning the same, and who has had or who and those through whom such person claims have had, such person's deed, conveyance, grant or other assurance of title recorded in the register's office of the county in which the land lies, for such period of more than twenty (20) years, shall be presumed prima facie to be the legal owner of such land. Acts 1947, ch. 28, § 1; mod. C. Supp. 1950, § 9159.1 (Williams, § 9746.1); T.C.A. (orig.ed.), § 28-209.
Any person holding any real estate or land of any kind, or any legal or equitable interest therein, who has paid, or who and those through whom such person claims have paid, the state and county taxes on the same for more then twenty (20) years continuously prior to the date when any question arises in any of the courts of this state concerning the same, and who has had or who and those through whom such person claims have had, such person's deed, conveyance, grant or other assurance of title recorded in the register's office of the county in which the land lies, for such period of more than twenty (20) years, shall be presumed prima facie to be the legal owner of such land.
Acts 1947, ch. 28, § 1; mod. C. Supp. 1950, § 9159.1 (Williams, § 9746.1); T.C.A. (orig.ed.), § 28-209.

## Nearby sections

- [Tenn. Code Ann. § 28-2-101 Adverse possession - State conveyance](https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-101.md)
- [Tenn. Code Ann. § 28-2-102 Action barred after seven years](https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-102.md)
- [Tenn. Code Ann. § 28-2-103 Seven-year period runs from time right accrued - Extent of possession](https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-103.md)
- [Tenn. Code Ann. § 28-2-104 Application to school lands](https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-104.md)
- [Tenn. Code Ann. § 28-2-105 Adverse possession - Assurance of title](https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-105.md)
- [Tenn. Code Ann. § 28-2-106 Action for recovery prohibited](https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-106.md)
- [Tenn. Code Ann. § 28-2-107 Rights under other laws preserved](https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-107.md)
- [Tenn. Code Ann. § 28-2-108 Subordinate possession not adverse](https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-108.md)
- [Tenn. Code Ann. § 28-2-109 Presumption of ownership from payment of taxes](https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-109.md)
- [Tenn. Code Ann. § 28-2-110 Action barred by nonpayment of taxes](https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-110.md)
- [Tenn. Code Ann. § 28-2-111 Period of validity of liens - Extension](https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-111.md)
- [Tenn. Code Ann. § 28-2-112 Challenge of title of parcel conveyed pursuant to tax proceeding](https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-112.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-109. Check the current official text before relying on it. Not legal advice.