Section 1320-02-01-.34 - EFFECT OF ENFORCEMENT OF OTHER LIENSIf 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.Tenn. Comp. R. & Regs. 1320-02-01-.34
Original rule filed June 7, 1974. Amendment filed June 22, 1989; effective September 27, 1989.Authority: T.C.A. §§ 67-1-1439 and 67-1-1433.