TCA § 67-5-2802 — Real property taxes — Waiver of penalties, interest and attorney fees

All or any portion of penalty and interest and attorney fees that are due on real property taxes may be waived by order of the court having jurisdiction of the delinquent tax lawsuit upon a motion and a finding that the following factors exist: The property has been determined to be environmentally hazardous pursuant to federal or state environmental protection or hazardous materials laws by those officials, agencies or courts with the responsibility for enforcing the environmental protection or hazardous materials laws; The county legislative body has determined that no bid should be made on behalf of the governmental entity to which taxes are owed pursuant to § 67-5-2506; The waiver is made in conjunction with the remediation and cleanup of the property; and The circumstances giving rise to the waiver did not result from fraud or an intention to avoid payment.