Tenn. Comp. R. & Regs. 1320-02-01-.37
If a levy has been made on property or property has been sold pursuant to a levy, any person (other than the person against whom is assessed the tax out of which levy arose) who claims an interest in or lien on such property and that such property was wrongfully levied upon may file a claim with the state Board of Claims or with the Davidson County Chancery Court. It shall be incumbent upon the person filing such a claim to show that he has an interest in, or a lien on, such property which is senior to the interest of the state and that such property was wrongfully levied upon by the state. If such claim is based solely upon a failure of the state to have filed a notice of its lien for taxes the claim shall not be recognized unless the claimant produces evidence of a lien recorded prior to the date of levy.
Tenn. Comp. R. & Regs. 1320-02-01-.37
Authority: T.C.A. §§ 67-1-1439 and 67-1-1434.