A certificate of sale of personal property given or a deed to real property executed pursuant to § 67-1-1421 or § 67-1-1422 shall discharge such property from all liens, encumbrances, and titles over which the lien of the state with respect to which the levy was made had priority.
Structure 2021 Tennessee Code
Chapter 1 - General Provisions
Part 14 - Tax Enforcement Procedures Act
§ 67-1-1405. Collection by Levy Authorized
§ 67-1-1409. Successive Seizures Under Levy
§ 67-1-1411. Levy — Taxpayer's Bond Pending Appeal
§ 67-1-1413. Levy — Production of Books
§ 67-1-1414. Notice of Seizure
§ 67-1-1416. Sale of Indivisible Property
§ 67-1-1417. Time and Place of Sale
§ 67-1-1419. Appraisal and Disposition of Perishable Property
§ 67-1-1423. Effect of Certificate or Deed on Junior Encumbrances
§ 67-1-1425. Expenses of Levy and Sale
§ 67-1-1435. Sale of Personal Property by State
§ 67-1-1436. Administration of Real Estate Acquired by State
§ 67-1-1439. Rulemaking by Commissioner
§ 67-1-1442. Continuation of Business to Satisfy Delinquent Tax Liability