State v. Delinquent Taxpayers as Shown on 1972 Real Property Delinquent Tax Records of the Metropolitan Government of Nashville & Davidson County

OPINION

HENRY, Justice.

To the extent of this appeal the sole issue in this controversy is the right of a delinquent taxpayer to maintain an action for tax relief without first paying the taxes under protest.

The base suit was filed by the Metropolitan Government of Nashville and Davidson County for the purpose of collecting real estate taxes for the year 1972 from various property owners. Appellees made no defense, but petitioned the Court for leave to discharge their tax lien by payment of the base tax, without the payment of penalty and interest. The basis of their request for the remission…