67-5-2103 - Nature of proceedings.
67-5-2103. Nature of proceedings.
The whole proceeding for collection of taxes from the assessment to sale for delinquency shall be a proceeding in rem, and shall not be invalid on account of such land having been listed or assessed for taxation to anyone as owner or owners or to any person or persons not the owner or owners or to unknown owner or owners.
[Acts 1907, ch. 602, § 31; Shan., § 758a2; Code 1932, § 1332; T.C.A. (orig. ed.), § 67-1804.]