Each year, the Chancery Court holds a property sale in the lobby of the Historic County Courthouse for land that is delinquent on taxes dating back several years. Rutherford County Government participates in this sale each year. If the county has the highest bid, these properties will be capitalized into the Fixed Assets system. There is still a one year Right of Redemption period for previous owners to claim the property back. Once passed, the Property Management Committee will discuss the potential for using the land for the county's needs. If the property is deemed "surplus", then it will be approved for sale and advertised to the public.