Smith v. Gregory

OPINION

in which CHARLES D. SUSANO, JR., J., and SHARON G. LEE, J., joined.

This is an action to void a tax sale. Plaintiffs are brothers who jointly own property in Blount and Knox counties which they inherited after the death of their mother. Plaintiffs neither obtained new deeds to reflect their ownership of the property nor did they notify the appropriate property assessors’ offices that they were now responsible for the payment of property taxes. Instead, Plaintiffs’ deceased parents remained the record owners of both parcels for many years after their deaths. After taxes on the Blount…