Tennessee § 67-1-1204 - Levy on real estate.
Full text of Tennessee Tennessee Code Annotated § 67-1-1204 — Levy on real estate., with citation guidance and answers to common questions.
§ 67-1-1204. Levy on real estate.
If the officer cannot find personal property to satisfy the distress warrant, the officer may levy the distress warrant upon any real estate in the officer's county belonging to the taxpayer. If levying on land, the distress warrant, together with the officers' return on the distress warrant, shall be returned to the circuit court of the county in which the land lies, and the land shall be condemned and sold under the orders of the circuit court in the same manner as in the case of the levy on land of an execution issued by a general sessions court. Acts 1941, ch. 36, § 3; C. Supp. 1950, § 1613.8 (Williams, § 1613.13); impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), § 67-2204. Cross-References. Levy of execution, title 26, ch. 3. Tax Enforcement Procedures Act, title 67, ch. 1, part 14. Law Reviews. The Tennessee Court System — Circuit Court (Frederic S. Le Clercq), 8 Mem. St. U.L. Rev. 241 (1978).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-1-1204
What does Tennessee Code Annotated § 67-1-1204 cover?
Section 67-1-1204 ("Levy on real estate.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-1-1204?
A common citation format is "Tennessee Code Annotated § 67-1-1204" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-1-1204 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.