# Tenn. Code Ann. § 28-2-110: Action barred by nonpayment of taxes

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T28_C2_S28-2-110

## Section

- **Citation:** Tenn. Code Ann. § 28-2-110
- **Heading:** Action barred by nonpayment 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 28-2-110

## Text

(a) Any person having any claim to real estate or land of any kind, or to any legal or equitable interest therein, the same having been subject to assessment for state and county taxes, who and those through whom such person claims have failed to have the same assessed and to pay any state and county taxes thereon for a period of more than twenty (20) years, shall be forever barred from bringing any action in law or in equity to recover the same, or to recover any rents or profits therefrom in any of the courts of this state. (b) This section does not apply to persons under eighteen (18) years of age or to persons adjudicated incompetent if suit shall be brought by them, or any one claiming through them, within three (3) years after legal rights are restored. (c) Nothing in this section shall bar a person from bringing an action to contest the lapse of a mineral interest within the period provided by § 66-5-108(j) . Acts 1947, ch. 28, § 3; mod. C. Supp. 1950, § 8585.1 (Williams, § 9159.1); impl. am. Acts 1979, ch. 413, § 1; T.C.A. (orig. ed.), §28-210; Acts 1987, ch. 282, §6; 2011 , ch. 47, § 18.
(a) Any person having any claim to real estate or land of any kind, or to any legal or equitable interest therein, the same having been subject to assessment for state and county taxes, who and those through whom such person claims have failed to have the same assessed and to pay any state and county taxes thereon for a period of more than twenty (20) years, shall be forever barred from bringing any action in law or in equity to recover the same, or to recover any rents or profits therefrom in any of the courts of this state.
(b) This section does not apply to persons under eighteen (18) years of age or to persons adjudicated incompetent if suit shall be brought by them, or any one claiming through them, within three (3) years after legal rights are restored.
(c) Nothing in this section shall bar a person from bringing an action to contest the lapse of a mineral interest within the period provided by § 66-5-108(j) .
Acts 1947, ch. 28, § 3; mod. C. Supp. 1950, § 8585.1 (Williams, § 9159.1); impl. am. Acts 1979, ch. 413, § 1; T.C.A. (orig. ed.), §28-210; Acts 1987, ch. 282, §6; 2011 , ch. 47, § 18.

## 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_S28-2-110. Check the current official text before relying on it. Not legal advice.