(a) If a notice of lien has been filed pursuant to law, the amount of the outstanding obligation secured by such lien may be disclosed to any person or that person’s agent who has a right in the property subject to such lien or intends to obtain a right in such property.

Terms Used In Tennessee Code 67-1-1706

  • Department: means the department of revenue. See Tennessee Code 67-1-1701
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: means every individual, firm, association, joint-stock company, syndicate, partnership, corporation, or state or federal agency. See Tennessee Code 67-1-1701
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
(b) If any taxpayer is required to submit a bond to secure the payment of any taxes that may be due to the department, the amount of the outstanding obligation of the taxpayer may be disclosed to any person who stands as surety on the bond for such taxpayer.
  Previous section
Next section  
 Part 17 Contents