10-Feb-2006

The Tennessee Court of Appeals has held in CMH Homes, Inc. v. McEachron, (Tenn. App., Sept. 29, 2005) that the purchaser at a tax sale did not acquire the mobile home that was located on the property that was being auctioned.

A piece of land was the subject of the tax sale in the CMH case. However, the mobile home was located on the piece of land that was being auctioned and the buyer believed that the mobile home went with the piece of land. The Court of Appeals held that the mobile home was personal property and that the taxing authority did not have an extending reach over the mobile home.