Tennessee Code Annotated 67-5-2507 charges the County Mayor of each county to arrange the sale of delinquent tax property taken by the county at delinquent tax sales. 

PLEASE NOTE: If you are interested in Delinquent Tax Properties, you should first contact the McMinn County Clerk and Master (423-745-1281), who first dispose of such properties at public sale.  Any properties that do not sell are subject to be taken by the County Mayor's Office Delinquent tax Administrator under the following statute:

T.C.A. 67-5-2507 Procedures for Sale of Delinquent Tax Property
1. McMinn County takes possession of delinquent tax property bid in by County at delinquent tax sale. 
2. McMinn County Delinquent Tax Committee sets a value on each delinquent tax parcel taken by the county.
3. County Mayor's Office advertises property for sale in the local newspaper at the price set by the Delinquent Tax Committee.
4. McMinn County will take offers for the property for up to ten days after publication of sale in the local newspaper.
5. All offers made on the property will be re-advertised in the local paper.  If anyone increases the offer by at least ten percent, the parties  making the first offers will be notified and a day fixed when all parties shall appear to bid against each other.
6. The tract of land shall be sold to the party making the highest and best offer.
7. Conveyances of delinquent tax property shall be made without warranties of any sort.  Deeds for delinquent tax property are quit claim deeds.

CURRENT PROPERTIES AVAILABLE FOR BID:

There are no properties at this time. pLease monitor this site for future postings.

You can also contact the McMinn County Mayor's Office at (423) 745-7634.
They can help you with any questions concerning bidding.