Section 28-2-110 - Action barred by nonpayment of taxes(a) Any person having any claim to real estate or land of any kind, or to any legal or equitable interest therein, the same having been subject to assessment for state and county taxes, who and those through whom such person claims have failed to have the same assessed and to pay any state and county taxes thereon for a period of more than twenty (20) years, shall be forever barred from bringing any action in law or in equity to recover the same, or to recover any rents or profits therefrom in any of the courts of this state.(b) This section does not apply to persons under eighteen (18) years of age or to persons adjudicated incompetent if suit shall be brought by them, or any one claiming through them, within three (3) years after legal rights are restored.(c) Nothing in this section shall bar a person from bringing an action to contest the lapse of a mineral interest within the period provided by § 66-5-108(j).Acts 1947, ch. 28, § 3; mod. C. Supp. 1950, § 8585.1 (Williams, § 9159.1); impl. am. Acts 1979, ch. 413, § 1; T.C.A. (orig. ed.), §28-210; Acts 1987, ch. 282, §6; 2011 , ch. 47, § 18.