ÿWPCY% »ülSî›$K˜t*Ý’ Ïi›$Koç+È Qd<¤:b4½AîñRTÄ$ôu}`IpHw19&»G¿+Á+}#>Õ Ùôfúªµé÷òÔ_a®`êB,8¢Iñãy Ã*p/†õ:ÕóiT¢4××⛬ ¡†N…Ù±\†¿a[½Û?šâ•¬ž\J·òJ<Àv¶$ñ¾B™Ÿ%°„?å…$–r¿lì,/Öý5£64¹æ’/á&J¬-E‹×r“€‡1Â(îœ0{.K•Ÿ¹YÂMo€î5xaIŸ¦€|e³–Iä.#_?©Ðõ7tÀܪWxë.Œ„í~iPƒ ;Y/nG Òxç;›³ým|<\yRà»…÷ÑÉç^_07å;&,vÚÀ NšE-ŽŽž`ú¿­Û£Zî‚b#É\ %% UN+ 0ˆy UN 0DO F“ zÙÒS*%^ Ow[4_ÆsÆ9ÆÿÆÅ9‹NÄ^Æ$ E3 5 m7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 bN N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N 0ëV V V V BA!A! 0¤^! D3" D-5" 0Kb"b" AS­"Æ# 0¤Æ# 0Dj$ A«®$˜\\ib01s01\clerk1nasÈÈ,,,,ÈÈ0»(ÖÃ9 Z‹6Times New Roman Regular(`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regular(#Ã$òòÚ  Ú0Ú  Úóó <Ý ƒR„$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ôàý ò»»ÔÝ  ÝÔ_Ô€Section€30„2„306(d)€of€the€Tennessee€Code€provides:Ð ° ÐÓ °ÓÓ °ÓAn€affidavit€of€the€publisher€of€the€newspaper,€in€case€of€such€publication,€showingÐ tÄ Ðthe€dates€on€which€the€notice€was€published,€or€of€the€personal€representative,€inÐ 8ˆ Ðcase€of€posted€notices,€showing€the€date€on€which€the€notice€was€first€posted,€shallÐ üL Ðbe€prima€facie€evidence€of€the€publication€required€by€this€section.€€The€affidavitÐ À Ðshall€be€filed€with€the€clerk€and€be€noted€by€the€clerk€on€the€docket€of€the€cause.€€Ð „Ô ÐÓ °ÕÓÓ °ÇÓTenn.€Code€Ann.€ðð€30„2„306(d)€(2003).€€ ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wpt Ý ƒR„$ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€ôàý ò»»ÔÝ  ÝÔ_Ô€Section€30„2„315(b),€governing€the€appeal€of€a€probate€courtððs€ruling€on€a€disputed€claim,€provides:Ð ° ÐÓ °ÓÓ °Ó(b)€A€judgment€upon€the€findings€of€the€court€shall€be€entered€in€the€court€and€fromÐ tÄ Ðthe€same€an€appeal€may€be€perfected€within€thirty€(30)€days€from€the€date€of€entryÐ 8ˆ Ðof€the€judgment,€to€the€court€of€appeals€or€the€supreme€court,€as€the€case€may€be.€Ð üL ÐThe€procedure€on€appeal€shall€be€governed€by€the€Tennessee€Rules€of€AppellateÐ À ÐProcedure.€€Ð „Ô ÐÓ ° ÓÓ °ûÓTenn.€Code€Ann.€ðð€30„2„315(b)€(2003).€€ÇŠp1 „‚–0ê:i¢×+00Level 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5 /Ý ƒR„$ÝÓ  Óà  àòòÚ  Ú3Ú  ÚóóÔ€ôàý ò»»ÔÝ  ÝÔ_Ô€Recovery€of€ð ðincorrectly„paidðð€benefits€is€governed€by€a€separate€statute€which€is€not€at€issue€in€this€case.€Ð ° ÐTenn.€Code€Ann.€ðð€71„5„117€(2003).€€ TÝ ƒR„$ÝÓ  Óà  àòòÚ  Ú4Ú  ÚóóÔ€ôàý ò»»ÔÝ  ÝÔ_Ô€The€chancellorððs€order€relied€on€section€30„2„310€to€find€that€the€Bureauððs€claim€was€time€barred.€€TheÐ ° Ðchancellor€was€apparently€relying€on€the€language€in€subsection€(b),€where€the€legislature€expressly€made€the€twelve€(12)Ð tÄ Ðmonth€limitations€period€applicable€to€the€state,€to€justify€finding€that€the€four€month€limitations€period€found€in€sectionsÐ 8ˆ Ð30„2„306(c)€and€30„2„307(a)€applied€to€the€state€as€well.€€See€2000€Tenn.€Pub.€Acts€ch.€970,€ðð1.€We€find€the€chancellorððsÐ üL Ðreasoning€in€this€regard€to€be€misguided.€€ð ðThe€cardinal€rule€of€statutory€construction€is€to€effectuate€the€legislativeÐ À Ðintent,€with€all€the€rules€of€construction€being€aides€to€that€end.ðð€€òòÔ_ÔBrowderÔ_Ô€v.€Morrisóó,€975€S.W.2d€308,€311€(Tenn.€1998)Ð „Ô Ð(citing€òòLocust€v.€Stateóó,€912€S.W.2d€716,€718€(Tenn.€Ct.€App.€1995)).€€When€examining€a€statute€to€glean€legislativeÐ H ˜ Ðintent,€we€ð ðare€restricted€to€the€natural€and€ordinary€meaning€of€the€language€used€by€the€legislature€in€the€statute.ðð€€òòIdóó.Ð  \ Ð(citing€òòAustin€v.€Memphis€Ô_ÔPublððgÔ_Ô€Co.óó,€655€S.W.2d€146,€148€(Tenn.€1983)).€€We€also€presume€that€the€Tennessee€GeneralÐ Ð  ÐAssembly€was€aware€of€the€existing€state€of€the€law€when€it€promulgated€the€2000€Amendment.€€òòSee€Winter€v.€Smithóó,Ð ” ä  Ð914€S.W.2d€527,€538€(Tenn.€Ct.€App.€1995)€(citing€òòWilson€v.€Johnson€Countyóó,€879€S.W.2d€807,€810€(Tenn.€1994)).€Ð X ¨  ÐOur€reading€of€Tennessee€Code€section€30„2„310,€in€conjunction€with€sections€30„2„306€and€30„2„307,€reveals€that€theÐ  l  Ðlegislature€chose€to€make€only€the€twelve€(12)€month€limitations€period€applicable€to€claims€filed€by€the€state€whileÐ à 0  Ðwithholding€application€of€the€four€(4)€month€limitations€period€to€such€claims.€€3|x ÿU‹ÿÀÀÀ- ù-(|G2„$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€O5»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ôþÍò»»Ô d(|3‡z$££Ý ƒ£ª!ÝÑ€.ÑÑ8€O5»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3‡z$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€O5»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€PQ»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÔ€¼PQ»»»ÔÑ8€ýXXdì»»d8ÑÑ  Ñà@ü ü ìàÔ‡îNPQÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@kk$ìàAT€NASHVILLEÔ#†¼PQ»îîN #ԈРÖ& ÐÓ  ÓAUGUST€5,€2004€SessionÐ üL ÐÔ‡XýX»¼PQÔÌò òÔ#†¼PQ»XXýó#ÔIN€THE€MATTER€OF€THE€ESTATE€OFÐ úJ ЀLIZZIE€TOMLIN€Ô_ÔDAUGHRITYÔ_Ô,€DECEASEDòòóó€òòóóÔ‡XýX»¼PQÔó óÐ  ^ ÐÌà@@½½ìàò òDirect€Appeal€from€the€Chancery€Court€for€Marshall€CountyÐ  ^ Ðà@@øøìàNo.€12506€€€€€€J.€B.€Cox,€ChancellorÐ ú J ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<½` AßÐ ¾  ÐÌà@@TTìàNo.€M2003„02244„Ô_ÔCOAÔ_Ô„R3„CV€„€Filed€November€16,€Ô_Ô2004Ô_ÔÐ ¹  ÐÌßA€V) °°` dE<` AßÐ ‘á  Ðó óÌÓ  ÓÔ‡XýXXXýÔThis€case€involves€a€claim€filed€by€the€Tennessee€Bureau€of€Ô_ÔTennCareÔ_Ô€against€the€estate€of€an€elderlyÐ ŒÜ Ðdecedent€to€recover€certain€benefits€paid€to€the€decedent€to€cover€nursing€home€expenses€during€herÐ xÈ Ðlifetime.€€The€executor€filed€an€exception€to€the€claim€arguing€that€it€was€filed€outside€the€four€(4)Ð d´ Ðmonth€limitations€period€found€in€sections€30„2„306Ô_Ô(cÔ_Ô)€and€30„2„307(a)€of€the€Tennessee€Code.€€TheÐ P  Ðchancery€court€issued€an€order€barring€the€bureauððs€claim€on€the€grounds€that€is€was€untimely€filed.€Ð <Œ ÐFor€the€reasons€stated€herein,€we€reverse.€€Ð (x ÐÔ#†XýXXXý #ÔÔ#†¼PQ»XXý»#ÔÔ‡XýX»¼PQÔÌÓÓÌò òTenn.€R.€App.€P.€3;€Appeal€as€of€Right;€Judgment€of€the€Chancery€Court€Reversed€andÐ ì< ÐRemandedó óÐ Ø( ÐÌòòÓ  ÓÔ#†¼PQ»àXýT#ÔÔ‡XýX.¼PQÔAlan€E.€Ô_ÔHighersÔ_Ô,€J.óó,€delivered€the€opinion€of€the€court,€in€which€òòW.€Frank€Crawford,€Ô_ÔP.J.Ô_Ô,€Ô_ÔW.S.Ô_Ô,óóÐ ° Ðand€òòHolly€M.€Kirby,€J.óó,€joined.Ð œì ÐÌPaul€G.€Summers,€Attorney€General€&€Reporter,€Sue€A.€Sheldon,€Senior€Counsel,€Nashville,€TN,Ð t Ä Ðfor€Appellant,€Bureau€of€Ô_ÔTennCareÔ_ÔÐ `!°  ÐÌCecilia€West€Ô_ÔSpivyÔ_Ô,€Ô_ÔLewisburgÔ_Ô,€TN,€for€Appellee,€The€Estate€of€Lizzie€Tomlin€Ô_ÔDaughrityÔ_ÔÐ 8#ˆ" ÐÓ ÓÌò òOPINIONó óÔ#†¼PQ»XXýC #ÔÔ‡XýX»¼PQÔÐ %` $ ÐÌòòóóÔ#†¼PQ»XXýO #ÔÔ‡XýX»¼PQÔÓ  Óò òÔ‡XýXXXýÔà@] ] ìàFactual€Background€and€Procedural€History€ˆÐ è&8"& ÐÌó óà0  àOn€December€30,€1998,€Lizzie€Tomlin€Ô_ÔDaughrityÔ_Ô€(ð ðDecedentðð)€enrolled€in€the€Tennessee€ÐÀ($((#(# ÐÔ_ÔTennCareÔ_Ô€program€administered€by€the€Tennessee€Bureau€of€Ô_ÔTennCareÔ_Ô€(ð ðBureauðð).€€€BeginningÐ ¬)ü$) ÐJanuary€1,€1999,€the€Bureau€began€making€payments€on€behalf€of€Decedent€to€Ô_ÔNHCÔ_Ô€Healthcare„Ð ˜*è%* ÐÔ_ÔLewisburgÔ_Ô,€a€nursing€home€facility.€€Decedent€died€on€July€30,€2002,€at€the€age€of€89€withÐ „+Ô&+ Ðaccumulated€benefits€paid€on€her€behalf€to€the€nursing€facility€up€to€that€point€in€the€amount€ofÐ p,À', Ð$97,870.91.€Ð \-¬(-ý ÐÔ_Ô‡à  àOn€September€10,€2002,€Decedentððs€son,€Charles€Richard€Daughrity€(ð ðExecutorðð),€filed€aÐ ° ÐPetition€to€Probate€Will€in€the€Chancery€Court€of€Marshall€County,€Tennessee.€€€On€September€11,Ð œì Ð2002,€the€chancellor€entered€an€order€admitting€Decedentððs€will€to€probate€and€appointing€ExecutorÐ ˆØ Ðto€oversee€the€administration€of€the€estate.€€On€March€25,€2003,€the€Bureau€filed€a€claim€againstÐ tÄ ÐDecedentððs€estate,€pursuant€to€section€71„5„116€of€the€Tennessee€Code€and€applicable€federalÐ `° ÐMedicaid€statutes,€seeking€reimbursement€of€the€benefits€correctly€paid€to€the€nursing€facility€onÐ L œ ÐDecedentððs€behalf.€€On€April€25,€2003,€Executor€filed€an€exception€to€the€Bureauððs€claim€allegingÐ 8 ˆ Ðthat€the€claim€was€not€filed€within€the€four€(4)€month€period€allowed€for€the€filing€of€claims€underÐ $ t Ðsection€30„2„306(c)€of€the€Tennessee€Code.€€Executor€also€asserted€that€the€Bureau€received€actualÐ  ` Ðnotice€to€file€a€claim€on€September€16,€2002.€Ð ü L  ÐÌà  àThe€chancellor€conducted€a€hearing€on€July€2,€2003,€to€address€the€Bureauððs€claim.€€On€theÐ Ô$  Ðday€of€the€hearing,€the€Executor€filed€a€copy€of€the€Actual€Notice€to€Creditors€along€with€an€attachedÐ À  Ðcertificate€of€service,€as€well€as€a€copy€of€the€published€Notice€to€Creditors.€€The€Actual€Notice€toÐ ¬ü  ÐCreditors€indicated€that€it€had€been€mailed€to€the€Bureau€on€September€14,€2002,€and€the€certificateÐ ˜è  Ðof€service€showed€that€it€was€accepted€by€an€employee€of€the€Bureau€on€September€16,€2002.€€TheÐ „Ô  Ðpublished€Notice€to€Creditors€indicated€that€it€was€issued€on€September€17,€2002.€€The€bookkeeperÐ pÀ Ðforòò€The€Lewisburg€Tribune€Marshall€Gazette€óóprovided€a€Publisherððs€Affidavit׃×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€which€showed€thatÐ \¬ Ðthe€Notice€to€Creditors€was€published€in€their€newspaper€on€September€17€and€24,€2002.€Ð H˜ ÐÌà  àThe€chancellor€issued€an€order€on€August€13,€2003,€which€contained€the€following€findingsÐ  p Ðof€fact€and€conclusions€of€law:Ð  \ ÐÌÓ °ÓÓ °Óà ¸ àThis€matter€came€to€be€heard€on€the€2nd€day€of€July,€2003Ð ä4 Ðbefore€the€Honorable€J.B.€Cox€upon€the€Exception€to€Claim€filed€byÐ Ð  Ðthe€Executor€of€the€Estate€of€Lizzie€Tomlin€Daughrity,€statements€ofÐ ¼  Ðcounsel€and€the€record€as€a€whole.€€From€which€the€Court€finds€thatÐ ¨ø ÐActual€Notice€to€the€State€of€Tennessee,€Bureau€of€TennCare€wasÐ ”ä Ðreceived€by€the€State€of€Tennessee,€Bureau€of€TennCare€on€the€16thÐ €Ð Ðday€of€September,€2002€and€the€State€of€Tennessee,€Bureau€ofÐ l¼ ÐTennCare€filed€itððs€[sic]€Claim€on€March€27th,€2003.€€The€StateððsÐ X ¨ Ðassertion€of€sovereignty€is€limited€by€its€own€action.€€The€StateððsÐ D!” Ðaction€to€be€bound€by€the€one€(1)€year€barr€[sic]€to€claims€should€byÐ 0"€  Ðthe€same€choice€impose€the€conditions€of€T.C.A.€ðð€30„2„310€upon€theÐ #l! ÐState.€€For€these€reasons€the€Court€finds€that€the€claim€of€the€State€ofÐ $X" ÐTennessee,€Bureau€of€TennCare€is€barred€by€T.C.A.€ðð€30„2„310.€€Ð ô$D # Ðà ¸ àIT€IS€THEREFORE€ORDERED,€ADJUDGED,€ANDÐ ° ÐDECREED€that€the€State€of€Tennessee,€Bureau€of€TennCare€isÐ œì Ðenjoined€from€denying€a€release€as€required€by€law€and€shall€issue€aÐ ˆØ Ðrelease€to€this€Estate.€€Ð tÄ ÐÌÓ °ÂÓÓ °´ÓThe€Bureau€filed€a€timely€notice€of€appeal€to€this€Court€pursuant€to€section€30„2„315(b)€of€theÐ L œ ÐTennessee€Code,׃ ×Ý ƒ#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€presenting€the€following€issues€for€our€review:Ð 8 ˆ ÐÌI.à0  àWhether€the€trial€court€erred€in€imposing€the€statutory€four€(4)€month€limitations€periodÐ  ` Ðfound€in€sections€30„2„306(c)€and€30„2„307(a)€of€the€Tennessee€Code€upon€the€BureauððsÐ ü L  Ðclaim;€and€Ðè 8 (#(# ÐII.à0  àAlternatively,€if€the€four€(4)€month€limitations€period€does€apply€to€the€Bureauððs€claim,Ð Ô$  Ðwhether€this€case€should€be€remanded€to€the€trial€court€with€instructions€to€clarify€whetherÐ À  Ðthe€Bureau€received€actual€notice€according€to€the€governing€law€given€the€facial€irregularityÐ ¬ü  Ðof€the€notices€supplied€to€creditors.€€Ð˜è (#(# ÐÌFor€the€reasons€set€forth€herein,€we€reverse€the€ruling€of€the€trial€court€and€remand€for€furtherÐ pÀ Ðproceedings€consistent€with€this€opinion.€€Ð \¬ ÐÌÌÓ  Óò òStandard€of€Review€Ð  p ÐÌÓ  Óó óà0  àIn€reviewing€the€judgment€of€the€chancery€court,€we€are€bound€by€the€following€standard€ÐøH(#(# Ðof€review:Ð ä4 ÐÌÓ  ÓÓ °ÓÓ °ÓThis€case€was€tried€in€the€probate€court€without€a€jury.€€Accordingly,Ð ¼  Ðthe€standard€of€review€is€òòde€novo€óóupon€the€record€with€a€presumptionÐ ¨ø Ðof€correctness€as€to€the€findings€of€fact,€unless€the€preponderance€ofÐ ”ä Ðthe€evidence€is€otherwise.€€Tenn.€R.€App.€P.€13(d);€òòCross€v.€City€ofÐ €Ð ÐMemphisóó,€20€S.W.3d€642,€644ð!ð45€(Tenn.€2000).€€To€the€extent€thatÐ l¼ Ðthe€determination€of€the€issues€rests€on€statutory€construction,€theyÐ X ¨ Ðpresent€questions€of€law.€€òòMyint€v.€Allstate€Ins.€Co.óó,€970€S.W.2d€920,Ð D!” Ð924€(Tenn.1998).€€Questions€of€law€are€reviewed€òòde€novo€óówith€noÐ 0"€  Ðpresumption€of€correctness.€€òòIdóó.€€Ð #l! ÐÌÓ °&%ÓÓ °%ÓÓ %ÓòòBowden€v.€Wardóó,€27€S.W.3d€913,€916€(Tenn.€2000).€€€Ð ô$D # Їò òÓ  ÓBureauððs€Ability€to€File€a€Claim€Against€Decedentððs€EstateÐ ° ÐÌó óÓ  Óà  àIn€order€to€properly€analyze€the€applicability€of€the€four€(4)€month€limitations€period€foundÐ ˆØ Ðin€Title€30€of€the€Tennessee€Code,€it€is€necessary€to€discuss€the€process€by€which€the€Bureau€isÐ tÄ Ðseeking€recovery€of€benefits€paid€to€Decedent.€€The€Bureau€is€required€by€both€state€and€federal€lawÐ `° Ðto€seek€recovery€of€benefits€paid€to€Decedent€under€the€facts€presented€in€this€case.€Ð L œ ÐÌÓ °ÓÓ °Óà ¸ àThe€Medicaid€program€was€created€in€1965,€when€CongressÐ $ t Ðadded€Title€XIX€to€the€Social€Security€Act,€79€Stat.€343,€as€amended,Ð  ` Ð42€U.S.C.€ðð€1396€òòet€seqóó.€(1976€ed.€and€Supp.€II),€for€the€purpose€ofÐ ü L  Ðproviding€federal€financial€assistance€to€States€that€choose€toÐ è 8  Ðreimburse€certain€costs€of€medical€treatment€for€needy€persons.€Ð Ô$  ÐAlthough€participation€in€the€Medicaid€program€is€entirely€optional,Ð À  Ðonce€a€State€elects€to€participate,€it€must€comply€with€theÐ ¬ü  Ðrequirements€of€Title€XIX.€€Ð ˜è  ÐÌÓ °0+ÓÓ °"+ÓòòHarris€v.€McRaeóó,€448€U.S.€297,€301€(1980).€€A€state€wishing€to€participate€in€the€federal€MedicaidÐ pÀ Ðprogram€must€establish€a€state€plan€for€medical€assistance€which€ð ðprovide[s]€for€the€establishmentÐ \¬ Ðor€designation€of€a€single€State€agency€to€administer€or€to€supervise€the€administration€of€the€plan.ðð€Ð H˜ Ð42€U.S.C.€ðð€1396a(a)(5)€(2003).€€Ð 4„ ÐÌà  àTennessee€chose€to€participate€in€the€federal€Medicaid€program€when€the€legislatureÐ  \ Ðpromulgated€the€Tennessee€Medical€òòóóAssistance€Act€of€1968.€€Tenn.€Code€Ann.€ðð€71„5„101€òòóó(2003).€Ð øH ÐAccordingly,€Tennessee€is€required€to€comply€with€42€U.S.C.€ðð€1396a€which€mandates€thatÐ ä4 Ðparticipating€states€must€ð ðcomply€with€the€provisions€of€section€1917€[42€USCS€ðð€1396p]€withÐ Ð  Ðrespect€to€liens,€adjustments,€and€recoveries€of€medical€assistance€correctly€paid,€transfers€of€assets,Ð ¼  Ðand€treatment€of€certain€trusts.ðð€€42€U.S.C.€ðð€1396a(a)(18)€(2003).€€Section€1396p€provides,€inÐ ¨ø Ðrelevant€part,€as€follows:Ð ”ä ÐÌÓ °ÓÓ °Óò òLiens,€adjustments€and€recoveries,€and€transfer€of€assetsó ó.Ð l¼ ÐÌ.€.€.€.Ð H!˜ ÐÌ(b)€Adjustment€or€recovery€of€medical€assistance€correctly€paid€underÐ  #p! Ða€State€plan.Ð  $\" Ð(1)€No€adjustment€or€recovery€of€any€medical€assistance€correctlyÐ ø$H # Ðpaid€on€behalf€of€an€individual€under€the€State€plan€may€be€made,Ð ä%4!$ Ðexcept€that€the€State€shall€seek€adjustment€or€recovery€of€any€medicalÐ Ð& "% Ðassistance€correctly€paid€on€behalf€of€an€individual€under€the€StateÐ ¼' #& Ðplan€in€the€case€of€the€following€individuals:Ð ¨(ø#' ÐÌ.€.€.€.€Ð €*Ð%) ÐÐ l+¼&* Ð(B)€In€the€case€of€an€individual€who€was€55€years€of€age€or€olderÐ ° Ðwhen€the€individual€received€such€medical€assistance,€the€State€shallÐ œì Ðseek€adjustment€or€recovery€from€the€individualððs€estate,€but€only€forÐ ˆØ Ðmedical€assistance€consisting€of€ð"ð€Ð tÄ Ð(i)€nursing€facility€services,€home€and€community„based€services,€andÐ `° Ðrelated€hospital€and€prescription€drug€services,€orÐ L œ Ð(ii)€at€the€option€of€the€State,€any€items€or€services€under€the€StateÐ 8 ˆ Ðplan.Ð $ t ÐÌ.€.€.€.€Ð ü L  ÐÌ(2)€Any€adjustment€or€recovery€under€paragraph€(1)€may€be€madeÐ Ô$  Ðonly€after€the€death€of€the€individualððs€surviving€spouse,€if€any,€andÐ À  Ðonly€at€a€time€ð"ð€Ð ¬ü  Ð(A)€when€he€has€no€surviving€child€who€is€under€age€21,€or€(withÐ ˜è  Ðrespect€to€States€eligible€to€participate€in€the€State€programÐ „Ô  Ðestablished€under€title€XVI€[42€USCS€ðððð€1381€òòet€seqóó.])€is€blind€orÐ pÀ Ðpermanently€and€totally€disabled,€or€(with€respect€to€States€which€areÐ \¬ Ðnot€eligible€to€participate€in€such€program)€is€blind€or€disabled€asÐ H˜ Ðdefined€in€section€1614€[42€USCS€ðð€1382c];€and€Ð 4„ ÐÌ.€.€.€.Ð  \ ÐÌ(3)€The€State€agency€shall€establish€procedures€(in€accordance€withÐ ä4 Ðstandards€specified€by€the€Secretary)€under€which€the€agency€shallÐ Ð  Ðwaive€the€application€of€this€subsection€(other€than€paragraph€(1)(C))Ð ¼  Ðif€such€application€would€work€an€undue€hardship€as€determined€onÐ ¨ø Ðthe€basis€of€criteria€established€by€the€Secretary.€€Ð ”ä ÐÌÓ °»2ÓÓ °­2Ó42€U.S.C.€ðð€1396p€(2003).€€Congress€amended€the€Medicaid€Act€in€1993€to€require,€not€just€permit,Ð l¼ Ðstates€to€seek€recovery€of€medical€costs€from€the€estates€of€certain€deceased€beneficiaries€to€combatÐ X ¨ Ðrising€costs€and€perceived€abuses.òò€€State€v.€U.S.€Depððt€of€Health€&€Human€Servs.óó,€289€F.3d€281,€284Ð D!” Ð(4th€Cir.€2002).€€Ð 0"€  ÐÌà  àSection€71„5„116€of€the€Tennessee€Medical€Assistance€Act€governs€the€recovery€ofÐ $X" Ðð ðcorrectly„paidðð€TennCare€benefits€from€the€estates€of€deceased€TennCare€recipients.׃×Ý ƒ#ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×€€The€BureauÐ ô$D # Ðfiles€claims€for€recovery€of€these€benefits€against€estates€pursuant€to€section€71„5„116(c),€whichÐ à%0!$ Ðprovides:Ð Ì&"% Ðâ âÐ ¸'#& ÐÓ °ÓÓ °Ó(c)€€There€shall€be€no€adjustment€or€recovery€of€any€payment€forÐ ° Ðâ âmedical€assistance€correctly€paid€on€behalf€of€any€individual€underÐ œì Ðthis€part,€except€in€the€case€of€an€individual€who€was€fifty„five€(55)Ð ˆØ Ðyears€of€age€or€older€when€such€individual€received€such€medicalÐ tÄ Ðassistance€or€services,€from€such€individualððs€estate,€and€then€onlyÐ `° Ðafter€the€death€of€such€individualððs€surviving€spouse,€if€any,€and€onlyÐ L œ Ðat€a€time€when€such€individual€has€no€surviving€child€who€is€underÐ 8 ˆ Ðeighteen€(18)€years€of€age€or€who€is€blind€or€permanently€and€totallyÐ $ t Ðdisabled.Ð  ` Ð(1)€To€facilitate€and€enhance€compliance€with€this€subsection€(c),€theÐ ü L  Ðdepartment€of€health€shall€promptly€notify€the€bureau€of€TennCare,Ð è 8  Ðin€a€format€to€be€specified€by€the€bureau,€of€the€death€of€anyÐ Ô$  Ðindividual€fifty„five€(55)€years€of€age€or€older.€€Such€notification€shallÐ À  Ðinclude€the€decedentððs€name,€date€of€birth,€and€social€securityÐ ¬ü  Ðnumber.€€It€is€the€legislative€intent€of€this€subsection€(c)€that€theÐ ˜è  Ðbureau€of€TennCare€strive€vigorously€to€recoup€any€TennCare€fundsÐ „Ô  Ðexpended€for€a€decedent€after€the€date€of€death.Ð pÀ Ð(2)€Before€any€probate€estate€may€be€closed€pursuant€to€title€30,€withÐ \¬ Ðrespect€to€a€decedent€who,€at€the€time€of€death,€was€enrolled€in€theÐ H˜ ÐTennCare€program,€the€personal€representative€of€the€estate€shall€fileÐ 4„ Ðwith€the€clerk€of€the€court€exercising€probate€jurisdiction€a€releaseÐ  p Ðfrom€the€bureau€of€TennCare€evidencing€payment€of€all€medicalÐ  \ Ðassistance€benefits,€premiums,€or€other€such€costs€due€from€the€estateÐ øH Ðunder€law,€unless€waived€by€the€bureau.€€Ð ä4 ÐÌÓ °w@ÓÓ °i@ÓTenn.€Code€Ann.€ðð€71„5„116€(2003).€€Ð ¼  ÐÌÓ  Óò òStatute€of€Limitations€Applicable€to€Bureauððs€ClaimÐ ”ä Ðó óÌÓ  Óà  àThe€Bureau€correctly€points€out€that€there€are€two€limitations€periods€which€apply€toÐ l¼ Ðcreditorððs€claims€under€Tennesseeððs€probate€law.€€òòSee€In€re€Estate€of€Jenkins€v.€Guytonóó,€912€S.W.2dÐ X ¨ Ð134,€135€(Tenn.€1995).€€First,€section€30„2„210(b)€provides€as€follows:€Ð D!” ÐÌÓ °ÓÓ °Óò òLimitations€on€time€of€filing€claimsó ó.Ð #l! ÐÌ.€.€.€.Ð ø$H # ÐÌ(b)€Notwithstanding€the€provisions€of€subsection€(a),€all€claims€andÐ Ð& "% Ðdemands€not€filed€òòby€the€State€of€Tennessee€óówith€the€probate€courtÐ ¼' #& Ðclerk,€as€required€by€the€provisions€of€ðððð€30„2„306€ð!ð€30„2„309,€or,€ifÐ ¨(ø#' Ðlater,€òòin€which€suit€shall€not€have€been€brought€or€revived€before€theÐ ”)ä$( Ðend€of€twelve€(12)€months€from€the€date€of€death€of€the€decedent,Ð €*Ð%) Ðshall€be€forever€barredóó.€€This€statute€of€limitations€shall€not€apply€toÐ l+¼&* Ðclaims€for€state€taxes.€€Such€claims€shall€continue€to€be€governed€byÐ ° ÐTennessee€Code€Annotated,€Section€67„1„1501.Ð œì ÐÌÓ °¬JÓÓ °žJÓTenn.€Code€Ann.€ðð€30„2„310(b)€(2003)€(emphasis€added).€€Decedent€died€on€July€30,€2002,€and€theÐ tÄ ÐBureau€filed€its€claim€with€the€probate€court€on€March€27,€2003.€€The€Bureauððs€claim,€therefore,€wasÐ `° Ðfiled€well€within€the€twelve€(12)€month€limitations€period.€€Ð L œ ÐÌà  àSecond,€sections€30„2„306€and€30„2„307,€which€are€at€issue€in€this€case,€combine€to€establishÐ $ t Ða€four€(4)€month€limitations€period€applicable€to€creditorððs€claims.€€òòSee€In€re€Estate€of€Jenkinsóó,€912Ð  ` ÐS.W.2d€at€135ð!ð36.€€Section€30„2„306€provides,€in€relevant€part,€as€follows:Ð ü L  ÐÌÓ °ÓÓ °Óò òNotice€to€creditors€of€qualification€of€personal€representativeó ó.Ð Ô$  ÐÌ.€.€.€.€Ð °  ÐÌ(c)€The€notice€shall€be€substantially€in€the€following€form:Ð ˆØ  ÐÓ  ÓNOTICE€TO€CREDITORSÐ tÄ ÐÓ  ÓÓ  ÓEstate€of€____________________________(name€of€deceased)Ð `° Ðà ¸ àNotice€is€hereby€given€that€on€the€_____€day€ofÐ Lœ Ð____________,€20____€letters€testamentary€(or€of€administration€asÐ 8ˆ Ðthe€case€may€be)€in€respect€of€the€estate€ofÐ $t Ð________________________€(name€of€deceased)€were€issued€to€theÐ ` Ðundersigned€by€the€_________________€Court€of€______________Ð üL ÐCounty,€Tennessee.€€òòAll€persons,€resident€and€nonresident,€havingÐ è8 Ðclaims,€matured€and€unmatured,€against€the€estate€are€required€toÐ Ô$ Ðfile€the€same€with€the€clerk€of€the€above€named€court€within€four€(4)Ð À Ðmonths€from€the€date€of€the€first€publication€(or€of€the€posting,€as€theÐ ¬ü Ðcase€may€be)€of€this€notice,€otherwise€their€claims€will€be€foreverÐ ˜è Ðbarredóó.Ð „Ô ÐÓÙQÓÌÓ °ÀPÓÓ °²PÓTenn.€Code€Ann.€ðð€30„2„306€(2003)€(emphasis€added).€€Section€30„2„307€provides,€in€relevantÐ \ ¬ Ðpart,€as€follows:Ð H!˜ ÐÌÓ  ÓÓ °ÓÓ °Óò òClaims€against€estate€ð"ð€filingó ó.Ð  #p! ÐÌ(a)(1)€All€claims€against€the€estate€arising€from€a€debt€of€the€decedentÐ ü$L # Ðshall€be€barred€unless€filed€within€the€period€prescribed€in€the€noticeÐ è%8!$ Ðpublished€or€posted€in€accordance€with€ðð€30„2„306(c).Ð Ô&$"% ÐÌÓ °„VÓÓ °vVÓÓjVÓÓ  ÓTenn.€Code€Ann.€ðð€30„2„307(a)(1)€(2003).€€The€Bureau€concedes€that€it€did€not€file€its€claim€withinÐ ¬(ü#' Ðfour€months€of€September€17,€2002,€the€date€of€the€first€publication€of€the€Notice€to€Creditors€in€theÐ ˜)è$( Ðlocal€newspaper.€Ð „*Ô%) Ðà  àÐ p+À&* Ðà  àThe€Bureau€argues,€however,€that€the€statutes€establishing€a€four€(4)€month€limitations€periodÐ ° Ðfor€filing€claims€against€the€estate€do€not€apply€to€a€state€agency€acting€in€a€sovereign€governmentalÐ œì Ðcapacity.€€The€Bureau€asserts€that€recovery€of€TennCare€benefits€in€this€instance€is€a€governmentalÐ ˆØ Ðfunction,€and€when€the€state€is€acting€in€such€a€capacity€it€is€not€barred€by€any€statutes€of€limitationsÐ tÄ Ðunless€the€legislature€expressly€provides€that€a€particular€limitations€period€applies€to€actions€broughtÐ `° Ðby€the€state.€€We€agree.à  àÐ L œ ÐÌà  àThe€courts€of€this€state€have€consistently€held€that,€when€the€State€of€Tennessee,€actingÐ $ t Ðthrough€its€various€departments,€files€a€claim€in€a€governmental€capacity,€statutes€of€limitations€doÐ  ` Ðnot€bar€the€stateððs€claim€absent€an€express€legislative€directive€to€the€contrary.€Ð ü L  ÐÌÓ °ÓÓ °Óà ¸ àThe€common€law€doctrine€ofòò€nullum€tempus€occurit€regióó,Ð Ô$  Ðwhich€is€literally€translated€as€ð ðtime€does€not€run€against€the€king,ððÐ À  Ðprevents€an€action€brought€by€the€State€from€being€dismissed€due€toÐ ¬ü  Ðthe€expiration€of€the€statutory€period€of€limitations€normallyÐ ˜è  Ðapplicable€to€the€specific€type€of€action.€€This€doctrine€has€beenÐ „Ô  Ðjustified€on€the€ground€ð ðthat€the€public€should€not€suffer€because€ofÐ pÀ Ðthe€negligence€of€its€officers€and€agents€.€.€.ðð€€òòState€ex€rel.€Board€ofÐ \¬ ÐUniversity€&€School€Lands€v.€Andrusóó,€671€F.2d€271,€274€(8th€Cir.Ð H˜ Ð1982).€.€.€.€This€doctrine€is€not€to€be€lightly€regarded,€as€we€haveÐ 4„ Ðrepeatedly€stated€that€statutes€of€limitations€are€looked€upon€withÐ  p Ðdisfavor€in€actions€brought€by€the€State,€and€will€not€be€enforced€inÐ  \ Ðthe€absence€of€clear€and€explicit€statutory€authority€to€do€so.€€òòDunnÐ øH Ðv.€W.F.€Jameson€&€Sons,€Inc.óó,€569€S.W.2d€799,€802€(Tenn.€1978);Ð ä4 ÐòòAnderson€v.€Security€Millsóó,€175€Tenn.€197,€133€S.W.2d€478€(1939).Ð Ð  ÐÌÓ °j]ÓÓ °\]ÓòòHamilton€County€Bd.€of€Educ.€v.€Asbestospray€Corp.óó,€909€S.W.2d€783,€785€(Tenn.€1995);€òòsee€alsoÐ ¨ø ÐIn€re€Estate€of€Darwinóó,€503€S.W.2d€511,€513€(Tenn.€1973);€òòJennings€v.€Davidson€Countyóó,€344Ð ”ä ÐS.W.2d€359,€361€(Tenn.€1961);€òòDossett€v.€Obion€Countyóó,€221€S.W.2d€705,€709€(Tenn.€1949);Ð €Ð ÐòòCommerce€Union€Bank€v.€Gillespieóó,€156€S.W.2d€425,€431€(Tenn.€1940)òò;€Nelson€v.€Loudon€Countyóó,Ð l¼ Ð144€S.W.2d€791,€792€(Tenn.€1940)òòóó;€òòIn€re€Estate€of€Laceyóó,€No.€W2002„01230„COA„R3„CV,€2003Ð X ¨ ÐTenn.€App.€LEXIS€505,€at€*17ð!ð19€(Tenn.€Ct.€App.€July€17,€2003);€òòMilhous€v.€Metro.€Govððt€ofÐ D!” ÐNashvilleóó,€No.€M1997„00226„COA„R3„CV,€2000€Tenn.€App.€LEXIS€589,€at€*6€n.4€(Tenn.€Ct.€App.Ð 0"€  ÐAug.€31,€2000);€òòKnox€County€v.€Perceptics€Corp.óó,€No.€03A01„9803„CH„00089,€1998€Tenn.€App.Ð #l! ÐLEXIS€656,€at€*9ð!ð10€(Tenn.€Ct.€App.€Sept.€30,€1998);€òòWood€v.€Cannon€Countyóó,€166€S.W.2d€399,Ð $X" Ð401€(Tenn.€Ct.€App.€1942).Ð ô$D # ÐÌà  àExecutor€asserts€that,€in€seeking€a€recovery€of€benefits€from€Decedentððs€estate,€the€BureauÐ Ì&"% Ðis€acting€in€a€proprietary,€not€a€governmental,€function.€€Accordingly,€Executor€argues€that€theÐ ¸'#& ÐBureau€is€required€to€file€a€claim€for€correctly€paid€benefits€within€the€four€(4)€month€period€set€forthÐ ¤(ô#' Ðin€sections€30„2„306(c)€and€30„2„307(a).€Ð )à$( Ðâ âÐ |*Ì%) ÐÓ °ÓÓ °Óà ¸ àThe€statute€of€limitations€does€not€run€against€the€sovereignÐ ° Ðâ âor€the€state,€or€against€a€county,€when€seeking€to€enforce€a€demandÐ œì Ðarising€out€of,€or€dependent€upon,€the€exercise€of€its€governmentalÐ ˆØ Ðfunctions€as€an€arm€of€the€state.€€But€the€statute€does€run€against€aÐ tÄ Ðcounty€or€municipality€in€respect€of€its€claims€or€rights€which€are€ofÐ `° Ða€private€or€corporate€nature€and€in€which€only€its€local€citizens€areÐ L œ Ðinterested,€as€distinguished€from€a€public€or€governmental€matter€inÐ 8 ˆ Ðwhich€all€the€people€of€the€state€are€interested.€€Ð $ t ÐÌÓ °ÑhÓÓ °ÃhÓòòWoodóó,€166€S.W.2d€at€401€(citations€omitted).€€Executor€contends€that€the€Bureau€is€operating€theÐ ü L  ÐTennCare€program€as€a€state€run€insurance€company€accepting€premiums€and€providing€coverageÐ è 8  Ðto€not€only€those€in€financial€need,€but€also€to€those€who€cannot€obtain€private€insurance€coverageÐ Ô$  Ðfor€whatever€reasons.€€Ð À  ÐÌà  àThe€legislature€set€forth€the€purpose€behind€the€Tennessee€Medical€Assistance€Act,€inÐ ˜è  Ðrelevant€part,€as€follows:Ð „Ô  ÐÌÓ °ÓÓ °Ó(a)€The€purpose€of€this€part€is€to€make€possible€medical€assistance€toÐ \¬ Ðthose€recipients€determined€to€be€eligible€under€this€chapter€to€receiveÐ H˜ Ðmedical€assistance€that€conforms€to€requirements€of€Title€XIX€of€theÐ 4„ ÐSocial€Security€Act€and€the€regulations€promulgated€pursuant€to€TitleÐ  p ÐXIX.€€Ð  \ Ð(b)€(1)€Except€as€may€be€required€by€federal€law€or€regulation,€it€isÐ øH Ðhereby€declared€to€be€the€public€policy€of€the€state€of€Tennessee€thatÐ ä4 Ðparticipation€in€the€TennCare€program,€or€its€successor€programs,€isÐ Ð  Ðnot€an€entitlement€and€is€conditional€upon,€among€other€things,Ð ¼  Ðspecific€appropriations€for€the€program.€Ð ¨ø ÐÌÓ °nÓÓ °nÓTenn.€Code€Ann.€ðð€71„5„102€(2003).€€As€an€extension€of€the€Medicaid€program,€TennCare€isÐ €Ð Ðdesigned€to€meet€the€policy€goal€of€Medicaid;€providing€medical€treatment€to€those€in€need.€€òòSeeÐ l¼ ÐHarris€v.€McRaeóó,€448€U.S.€297,€301€(1980).€€ð ðThe€authorities€over€the€country€generally,€however,Ð X ¨ Ðare€practically€unanimous€in€holding€that€in€providing€for€the€poor€the€state€is€exercising€aÐ D!” Ðgovernmental€function.€.€.€.ðð€€òòJennings€v.€Davidson€Countyóó,€344€S.W.2d€359,€362€(Tenn.€1961).€Ð 0"€  ÐTherefore,€we€find€that€the€Bureau€was€carrying€out€a€governmental€function€when€it€filed€a€claimÐ #l! Ðagainst€Decedentððs€estate€seeking€to€recover€benefits€paid€on€Decedentððs€behalf.€€Ð $X" ÐÌà  àHaving€determined€that€the€filing€of€a€claim€for€the€recovery€of€benefits€pursuant€to€sectionÐ à%0!$ Ð71„5„116(c)€of€the€Tennessee€Code€constitutes€a€governmental€function,€we€now€examine€whetherÐ Ì&"% Ðthe€four€(4)€month€limitation€period€set€forth€in€sections€30„2„306(c)€and€32„3„307(a)€of€theÐ ¸'#& ÐTennessee€Code€applies€to€that€claim.€€Upon€carefully€reading€these€statutes,€it€is€clear€that€theÐ ¤(ô#' Ðlegislature€did€not€expressly€mention€their€applicability€to€claims€filed€by€the€State€of€Tennessee.€€Ð )à$( Ðâ âÐ |*Ì%) Ðà  àThe€supreme€court€addressed€a€similar€issue€as€the€one€before€this€Court€in€òòState€DepartmentÐ ° Ðâ âof€Public€Welfare€v.€OððBrienóó,€292€S.W.2d€733€(Tenn.€1956).€€In€òòOððBrienóó,€the€department€filed€aÐ œì Ðclaim€against€the€estate€of€a€deceased€elderly€female€seeking€to€recover€benefits€paid€under€the€OldÐ ˆØ ÐAge€Assistance€Law,€the€precursor€to€the€Medical€Assistance€Act.€€òòIdóó.€at€733.€€€The€department€filedÐ tÄ Ðits€claim€more€than€nine€months€after€the€notice€to€creditorððs€was€given,€well€beyond€the€limitationÐ `° Ðperiod€in€the€statute€existing€at€the€time.€€òòIdóó.€at€733ð!ð34.€€Finding€that€the€statute€of€limitations€forÐ L œ Ðfiling€claims€did€not€apply€to€the€state€in€that€instance,€the€court€stated:Ð 8 ˆ ÐÌÓ °ÓÓ °Óòòà ¸ àCommerce€Union€Bank€v.€Gillespieóó,€òòsupraóó,€held€that€the€claimÐ  ` Ðof€the€sovereign€state€for€taxes€and€assessments€was€exempt€from€thatÐ ü L  Ðprovision€of€the€statute€barring€claims€against€the€estate€of€decedentÐ è 8  Ðwhich€are€not€filed€within€the€time€limited€by€that€statute,€(nineÐ Ô$  Ðmonths€now)€Section€30„513,€T.C.A.€€One€of€the€reasons€given€by€theÐ À  ÐCourt€was€that€this€exemption€of€the€sovereign€existed€because€ofÐ ¬ü  Ðð ðthe€general€rule€that€the€sovereign€is€not€within€the€limitation€[of€aÐ ˜è  Ðstatute€of€limitation],€unless€expressly€so€provided.ðð€€This€is€theÐ „Ô  Ðcommon€law€rule.€€òòÐ pÀ Ðà ¸ àState€v.€Smithóó,€194€Tenn.€582,€585ð!ð587,€253€S.W.€2d€758,Ð \¬ Ð760,€held€that€the€claim€of€the€State€for€moneys€paid€under€the€OldÐ H˜ ÐAge€Assistance€Law,€as€it€then€existed,€was€a€claim€owed€to€the€StateÐ 4„ Ðin€its€sovereign€capacity,€and€that€there€was€nothing€in€the€Old€AgeÐ  p ÐAssistance€Law€ð ðwhich€evinces€any€intention€of€the€Legislature€toÐ  \ Ðdivest€the€State€of€any€of€its€prerogatives,€rights€or€remedies.ðð€€Ð øH Ðà ¸ àOne€of€such€rights€is€to€have€its€claims€exempt€from€statutesÐ ä4 Ðof€limitations,€except€when€it€is€expressly€embraced€within€theÐ Ð  Ðlimitations€provided€by€the€statute.€€Hence,€under€the€aforestatedÐ ¼  Ðruling€in€òòState€v.€Smithóó,€the€claim€of€the€sovereign€against€theÐ ¨ø Ðdecedentððs€estate€for€moneys€furnished€such€decedent€under€the€OldÐ ”ä ÐAge€Assistance€Law€is€not€barred€by€that€provision€of€theÐ €Ð Ðadministration€of€estates€statute€barring€claims€which€were€not€filedÐ l¼ Ðwithin€the€time€therein€specified.€€Section€30„513,€T.C.A.€€Ð X ¨ Ðà ¸ àFurther,€this€Court€is€unable€to€find€any€distinction€in€qualityÐ D!” Ðbetween€the€claim€owed€the€State€for€payments€in€its€sovereignÐ 0"€  Ðcapacity€from€its€taxes€to€aid€indigent€persons,€and€the€claim€of€theÐ #l! ÐState€for€taxes€and€assessments€owed€it.€€If,€therefore,€the€provisionÐ $X" Ðin€the€administration€of€estate€statute€barring€claims€which€have€notÐ ô$D # Ðbeen€filed€within€the€time€provided€by€the€statute€does€not€apply€toÐ à%0!$ Ðthe€claim€of€the€sovereign€for€taxes€owed€it€because€of€the€rule€statedÐ Ì&"% Ðin€òòCommerce€Union€Bank€v.€Gillespieóó,€òòsurpaóó,€then€for€the€sameÐ ¸'#& Ðreason,€that€statute€does€not€bar€the€claim€of€the€sovereign€against€theÐ ¤(ô#' Ðestate€of€the€decedent€for€payments€made€such€decedent€under€and€byÐ )à$( Ðvirtue€of€the€Old€Age€Assistance€Law.Ð |*Ì%) ÐÐ h+¸&* ÐÓ °‰zÓÓ °{zÓòòIdóó.€at€734;€òòsee€also€In€re€Estate€of€Darwinóó,€503€S.W.2d€511,€513€(Tenn.€1973).€€Ð ° ÐÌà  àExecutor€directs€our€attention€to€the€language€in€section€71„5„117€of€the€Tennessee€Code,Ð ˆØ Ðgoverning€recovery€of€incorrectly€paid€benefits,€which€provides€that€ð ð[a]ny€benefits€incorrectly€paidÐ tÄ Ðshall€be€recoverable€from€the€recipient,€while€living,€as€a€debt€due€to€the€state€and,€upon€theÐ `° Ðrecipientððs€death,€as€a€claim€classified€with€taxes€having€preference€under€the€laws€of€this€state.ðð€Ð L œ ÐTenn.€Code€Ann.€ðð€71„5„117(a)€(2003).€€Executor€notes€that€section€71„5„116€of€the€TennesseeÐ 8 ˆ ÐCode,€governing€recovery€of€correctly€paid€benefits,€does€not€classify€these€benefits€in€the€sameÐ $ t Ðmanner.€€Executor,€however,€has€overlooked€the€fact€that€section€71„5„116,€the€statute€both€partiesÐ  ` Ðagree€is€at€issue€in€this€case,€provides€as€follows:Ð ü L  ÐÌÓ °ÓÓ °ÓòòBefore€any€probate€estate€may€be€closed€pursuant€to€title€30óó,€withÐ Ô$  Ðrespect€to€a€decedent€who,€at€the€time€of€death,€was€enrolled€in€theÐ À  ÐTennCare€program,€the€personal€representative€of€the€estate€shall€fileÐ ¬ü  Ðwith€the€clerk€of€the€court€exercising€probate€jurisdiction€a€releaseÐ ˜è  Ðfrom€the€bureau€of€TennCare€evidencing€payment€of€all€medicalÐ „Ô  Ðassistance€benefits,€premiums,€or€other€such€costs€due€from€the€estateÐ pÀ Ðunder€law,€unless€waived€by€the€bureau.€€Ð \¬ ÐÌÓ °ˆŠÓÓ °zŠÓTenn.€Code€Ann.€ðð€71„5„116(c)(2)€(2003)€(emphasis€added).€€In€addition,€the€legislative€amendmentÐ 4„ Ðto€section€30„2„310€expressly€provides€that€ð ð[t]his€statute€of€limitations€shall€not€apply€to€claims€forÐ  p Ðstate€taxes.ðð€€Tenn.€Code€Ann.€ðð€30„2„310(b)€(2003).€€€Similar€language€is€conspicuously€absentÐ  \ Ðfrom€sections€30„2„306€and€30„2„307€of€the€Tennessee€Code.€€Therefore,€we€find€ExecutorððsÐ øH Ðargument€in€this€regard€to€be€without€merit.€€Ð ä4 ÐÌà  àAfter€reviewing€the€record€and€the€applicable€law,€we€find€that€the€four€(4)€month€limitationsÐ ¼  Ðperiod€found€in€sections€30„2„306(c)€and€30„2„307(a)€of€the€Tennessee€Code€is€inapplicable€to€theÐ ¨ø Ðclaim€filed€by€the€Bureau€against€Decedentððs€estate.€€Accordingly,€we€reverse€the€chancery€courtððsÐ ”ä Ðâ âruling׃×Ý ƒ#ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×€in€this€regard€and€remand€with€the€instruction€that€the€chancellor€accept€the€Bureauððs€claimÐ €Ð Ðas€timely€filed.€€Since€we€have€determined€that€the€Bureauððs€claim€is€not€subject€to€the€four€monthÐ ° Ðlimitations€period,€it€is€unnecessary€for€us€to€address€the€Bureauððs€alternative€issue.€€Ð œì Ðâ âÌÓ  Óò òConclusionÐ tÄ ÐÌó óÓ  ÓFor€the€foregoing€reasons,€we€reverse€the€chancery€courtððs€ruling€and€remand€this€case€to€theÐ L œ Ðchancery€court€with€the€instruction€to€admit€the€Appellantððs€claim€as€timely€filed.€€Costs€of€thisÐ 8 ˆ Ðappeal€are€taxed€against€the€Appellee,€the€estate€of€Lizzie€Tomlin€Daughrity,€for€which€executionÐ $ t Ðmay€issue€if€necessary.€€à  àà h àÔ#†XýXXXýÛ #ÔÔ#†¼PQ»XXý­ #ÔÔ€XýX»¼PQÔÐ  ` ÐÌÌÌà  àà ` àà ¸ àà  àà h àà À àà  à___________________________________€Ð À  Ðà  àà ` àà ¸ àà  àà h àà À àà  àALAN€E.€HIGHERS,€JUDGE