§ 66-29-169 — Action against treasurer

(a) Not later than ninety (90) days after receiving notice of the treasurer's determination under § 66-29-166 , the putative holder may: (1) File an action against the treasurer in the chancery court for Davidson County challenging all or part of the treasurer's determination of liability and seeking a declaration that the determination is unenforceable, in whole or in part; or (2) Pay or deliver the property to the treasurer and, not later than six (6) months after payment or delivery, initiate an action against the treasurer in the chancery court for Davidson County for a refund of all or part of the amount paid or a return of all or part of the property delivered. (b) If a putative holder pays or delivers the property to the treasurer at any time after the putative holder files an action under subdivision (a)(1), the court must continue the action as if it had been filed originally as an action for a refund or return of property under subdivision (a)(2). (c) A putative holder that is the prevailing party in an action under subsection (a) for a refund of money paid to the treasurer is entitled to interest on the amount refunded, at the same rate of interest a holder is required to pay to the treasurer under § 66-29-137 , from the date paid to the treasurer until the date of the refund.

Legislative History

Added by 2017 Tenn. Acts, ch. 457,s 1, eff. 7/1/2017.