State ex rel. Metropolitan Government of Nashville v. Delinquent Taxpayers

OPINION

CANTRELL, Judge.

This is an appeal from a judgment of the Chancery Court of Davidson County denying relief under Rule 60.02 of the Tennessee Rules of Civil Procedure from a judgment in an action to collect property taxes. The appellants allege that the judgment is void because the lower court did not have jurisdiction over the subject matter of the controversy or the tax assessment itself was void.

In 1982, the Metropolitan Government of Nashville and Davidson County filed an action to collect unpaid property taxes on various parcels of property located within the county. For some…