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  5. 785 S.W.2d 819 (1989)
 

STATE v. DELINQUENT TAXPAYERS

785 S.W.2d 819 (1989)

The STATE of Tennessee in its own behalf & for the Use & Benefit of the Metropolitan Government of Nashville & Davidson County, Plaintiff-Appellee, v. DELINQUENT TAXPAYERS as Shown on the 1980 Real Property Tax Records of the Metropolitan Government of Nashville & Davidson County, Defendants-Appellants.

Court of Appeals of Tennessee, Middle Section, at Nashville.

Permission to Appeal Denied February 26, 1990.

Attorney(s) appearing for the Case

James L. Charles, Deputy Director of Law, Kathryn F. Calhoon, Metropolitan Atty., Dept. of Law of the Metropolitan Government of Nashville and Davidson County, Nashville, for plaintiff-appellee.

Russell B. Ennis, Nashville, for defendants-appellants.

Permission to Appeal Denied by Supreme Court February 26, 1990.

OPINION

CANTRELL, Judge.

This is an appeal from a judgment of the Chancery Court of Davidson County denying relief under Rule 60.02 of the Tennessee Rules of Civil Procedure from a judgment in an action to collect property taxes. The appellants allege that the judgment is void because the lower court did not have jurisdiction over the subject matter of the controversy or the tax assessment...

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