Amends TCA Title 29, Chapter 20 and Title 67, Chapter 5.

This bill provides that whenever a county acquires property at a tax sale, any non-governmental entity holding a vested and duly recorded contractual right to payment of fees or assessments secured by such property retains such right; provided, that the county is not liable for the payment of any such fees or assessments (except as provided below in (1)), and the non-governmental entity may only enforce such contractual rights to payment through exercise of its lien rights against the property. <br /> <br /> This bill further provides that:<br /> <br /> (1) A county is liable for the payment of the fees and assessments described above if the county makes actual use of the property purchased at the tax sale; <br /> (2) A county is immune from liability in a suit arising from any contract or restrictive covenant that runs with the property; and<br /> (3) A county is not immune from liability in a suit under (2) if the county makes actual use of the property purchased at the tax sale.<br /> <br /> ON APRIL 22, 2019, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 350, AS AMENDED.<br /> <br /> AMENDMENT #1 rewrites this bill to provide that whenever Hardeman County acquires property at a tax sale, any non-governmental entity holding a vested and duly recorded contractual right to the payment of fees or assessments secured by such property retains such right; provided, that the non-governmental entity may only enforce such contractual rights against the county through the exercise of its lien rights against the property. This amendment further provides that Hardeman County will be liable for the payment of such fees and assessments if the county makes actual use of the property purchased at the tax sale. <br /> <br />