August 7, 2008
Re: Service of complaint in delinquent real property tax suit
Dear City Attorney,
I received your letter dated August 4 asking whether or not a copy of the complaint must
be served on defendants with notice and summons in delinquent tax collection suits. The answer
is clearly “no” under the Tennessee Code. Unlike all other lawsuits filed in state court,
delinquent tax complaints do not have to be served on every defendant to such suits, as the
general law provides:
The defendant, when served in any manner according to the Rules of Civil Procedure,
either by mail or in person, does not have to be served with a copy of the complaint and
exhibit and instead, the clerk may issue a notice to accompany the summons.
T.C.A. ' 67-5-2415(a). Emphasis mine. The defendant in your current tax suit who has claimed
invalid service due to failure to include a copy of the complaint is in error. There is simply no
requirement in Tennessee law that each defendant in delinquent tax suits be served with a copy
of the complaint, but rather the explicit exemption from such requirement as stated above.
I hope this information is helpful. Please let me know if you need further information or
assistance in the matter.
Sincerely,
Melissa A. Ashburn
Legal Consultant