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BARROW v. TENNESSEE DEPT. OF REVENUE

647 S.W.2d 232 (1983)

David W. BARROW and Tim T. Morris, Plaintiffs-Appellants, v. TENNESSEE DEPARTMENT OF REVENUE, Defendant-Appellee.

Supreme Court of Tennessee, at Nashville.

March 14, 1983.

Attorney(s) appearing for the Case

William H. Horton, James David Kendall, Chattanooga, for plaintiffs-appellants.

Gregory L. Nelson, Asst. Atty. Gen., Nashville, for defendant-appellee; William M. Leech, Jr., Atty. Gen., Nashville, of counsel.

OPINION

HARBISON, Justice.

This case arises under the Tax Enforcement Procedures Act of 1972, T.C.A. §§ 67-6001 to -6045. Specifically it involves the question of whether a state tax lien is extinguished or disturbed by the foreclosure of prior recorded deeds of trust when notice by the foreclosing creditor is not given to the state as required by T.C.A. § 67-6035.1 The Chancellor held that such foreclosure sales...

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