SB492 — Taxes, Real Property - As enacted, specifies that a property tax lien does not attach to an easement appurtenant upon property that is a servient estate or to an easement in gross that was assessed separately from the property by either the county assessor of property or the office of state assessed properties in the office of the comptroller of the treasury. - Amends TCA Title 7; Title 8; Title 21; Title 26; Title 35; Title 40; Title 66 and Title 67.

SB492 — Taxes, Real Property - As enacted, specifies that a property tax lien does not attach to an easement appurtenant upon property that is a servient estate or to an easement in gross that was assessed separately from the property by either the county assessor of property or the office of state assessed properties in the office of the comptroller of the treasury. - Amends TCA Title 7; Title 8; Title 21; Title 26; Title 35; Title 40; Title 66 and Title 67. · Informed CitizenrySB492 amends several sections of the Tennessee Code regarding real property, specifically focusing on delinquent tax sales and the definitions of abandoned property. The bill modifies rules surroun…Open in Informed Citizenry