Tennessee § 67-1-1429 - Time limit for making levy — Release of lien.

§ 67-1-1429. Time limit for making levy — Release of lien.

Length of Period. Where the assessment of any tax imposed by this or any other title has been made within the applicable period of limitation, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun: Within six (6) years after the assessment of the tax becomes final; or Prior to the expiration of any period for collection agreed upon in writing by the commissioner or the commissioner's delegate and the taxpayer before the expiration of such six-year period; or, if there is a release of levy under § 67-1-1427 after such six-year period, then before such release. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period. The period provided by this subsection (a) during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer. The period for collection provided in subdivision (a)(1)(A) shall not apply if the tax liability has been reduced to judgment in a suit begun within such period. Such tax may be collected at any time subsequent to assessment without limitation after such judgment. Nothing in this section shall apply to the collection of ad valorem taxes assessed against real or personal property by any county or municipality in this state. Date When Levy Is Considered Made. The date on which a levy on property or rights is made shall be the date on which the notice of seizure provided in § 67-1-1414 is given. Release of Lien. At any time after the expiration of the period specified in subsection (a), the person holding title to the property on which the lien is placed may request the department to release the lien. If the department does not release the lien within sixty (60) days of the request, it shall be liable for court costs in any action to remove the lien. Acts 1972, ch. 762, § 13; 1973, ch. 368, § 3; 1974, ch. 484, § 3; T.C.A., § 67-6028; Acts 1986, ch. 799, § 2; 1999, ch. 162, § 2; 2014, ch. 854, § 6. Compiler's Notes. Acts 1999, ch. 162, § 1 provided that the general assembly declares that the statute of limitations for collection of ad valorem taxes assessed against real or personal property by any county or municipality in Tennessee is and heretofore has been, since the date of original enactment of such statute, as set forth in § 67-5-1806 , and that the purpose of Acts 1999, ch. 162, adding §§ 67-1-1429(a)(4) and 67-1-1501(d) , was to clarify this intent. Amendments. The 2014 amendment, effective January 1, 2015, substituted “the assessment of the tax becomes final” for “assessment of the tax” at the end of (a)(1)(A). Effective Dates. Acts 2014, ch. 854, § 11. January 1, 2015. Cross-References. Venue for action against state concerning real property lien, § 20-13-110 . Textbooks. Pritchard on Wills and Administration of Estates (4th ed. Phillips and Robinson), § 962. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 54. Law Reviews. Selected Tennessee Legislation of 1986, 54 Tenn. L. Rev. 457 (1987).