Redemption Of Property

When any real property is redeemed, the Commissioner or his delegate shall cause an entry of the fact to be made upon the record of sale kept in accordance with T.C.A. § 67-1-1424 and such entry shall be evidence of such redemption. The party who redeems the property shall notify the Commissioner or his delegate of the date of such redemption and of the transfer of the certificate of sale, the amount of the redemption price, and the name of the party to whom such redemption price was paid. TAX ENFORCEMENT PROCEDURES ACT CHAPTER 1320-02-01