1320-02-01-.34
Effect Of Enforcement Of Other Liens
Cite as Tenn. Comp. R. & Regs. 1320-02-01-.34
If the state is not joined as a party, a judgment in any civil action or suit, or a judicial sale pursuant to such
a judgment, with respect to property on which the state has or claims a lien under the provision of this
chapter.
(1)
Shall be made subject to and without disturbing the lien of the state, if notice of such lien of
the state has been filed in the place provided by law for such filing at the time such action or
suit is commenced, or
(2)
If a judicial sale of property pursuant to a judgement in any civil action or suit to which the
state is not a party discharges a lien of the state arising under the provisions of this chapter,
the state may claim, with the same priority as its lien had against the property sold, the
proceeds of such sale (exclusive of the cost of such sale) at any time before the distribution
of such proceeds is ordered. For the purposes of this section, a judicial sale is one conducted
under judicial proceedings which are plenary in nature and proceed on formal pleadings.