Barrow v. Tennessee Department of Revenue

OPINION

HARBISON, Justice.

This case arises under the Tax Enforcement Procedures Act of 1972, T.C.A. §§ 67-6001 to -6045. Specifically it involves the question of whether a state tax lien is extinguished or disturbed by the foreclosure of prior recorded deeds of trust when notice by the foreclosing creditor is not given to the state as required by T.C.A. § 67-6035.1 The Chancellor held that such foreclosure sales remain subject to the tax lien and that purchasers at such foreclosure *233take the property subject to the outstanding tax lien. We affirm.

The holding of the Chancellor was in accord with…