Tennessee § 67-1-1428 Return of wrongfully levied property

Tennessee Statutes

§ 67-1-1428 — Return of wrongfully levied property

Tennessee § 67-1-1428

Title67

This text of Tennessee § 67-1-1428 (Return of wrongfully levied property) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-1-1428 (2026).

Text

(a)If the commissioner or the commissioner's delegate determines that property has been wrongfully levied upon, it shall be lawful for the commissioner or the commissioner's delegate to return:

(1)The specific property levied upon;

(2)An amount of money equal to the amount levied upon; or (3) An amount of money equal to the amount of money received by the state from a sale of such property.

(b)An amount equal to the amount of money levied upon or received from such sale may be returned at any time before the expiration of nine (9) months from the date of such levy. For purposes of subdivision (a)(3), if property is declared purchased by the state at a sale pursuant to § 67-1-1418(a) , relating to manner and conditions of sale, the state shall be treated as having received an amount of

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(a) If the commissioner or the commissioner's delegate determines that property has been wrongfully levied upon, it shall be lawful for the commissioner or the commissioner's delegate to return: (1) The specific property levied upon; (2) An amount of money equal to the amount levied upon; or (3) An amount of money equal to the amount of money received by the state from a sale of such property. (b) An amount equal to the amount of money levied upon or received from such sale may be returned at any time before the expiration of nine (9) months from the date of such levy. For purposes of subdivision (a)(3), if property is declared purchased by the state at a sale pursuant to § 67-1-1418(a) , relating to manner and conditions of sale, the state shall be treated as having received an amount of money equal to the minimum price determined pursuant to such section or, if larger, the amount received by the state from the resale of such property.