Section 26-5-108 - Unpaid taxes(a) Whenever real estate is sold under a decree of any court, it shall be the duty of the judge of the court, before the sale is confirmed to the purchaser, while the funds are in court, to have a reference, to the clerk or clerk and master, while the funds are in court, to ascertain if, upon the day of sale, there were any taxes due and unpaid which were a lien upon the real estate; and, if it is found that there were such taxes, a decree shall be entered in the cause stating the amount of taxes, and directing the clerk and master or clerk to pay the taxes out of the first money collected from the sale of the real estate.(b) In ascertaining the taxes due under a reference as required by subsection (a), the clerk or clerk and master shall issue to each of the officials charged with the collection of any taxes that might or could be a lien on the property, a statement giving the style and number of the cause, a description of the property sold, and the name of the party or parties out of whom the title is or is to be divested; whereupon, each of the officials shall certify to the clerk or clerk and master an itemized statement of the taxes, interest, penalties, and costs that are at that date a lien upon the land in the official's hands for collection, from which statement the clerk or clerk and master shall report to the court the amount of taxes, interest, penalties, and costs that is a lien on the land.Acts 1871, ch. 68, § 1; Acts 1897, ch. 9, §§ 1, 2; Shan., §§ 969-969a2; Code 1932, §§ 1678-1680; T.C.A. (orig. ed.), §§ 26-711 -- 26-713; Acts 2005, ch. 429, § 4.