No sheriff or other officer shall be required to levy an execution on any property the title of which is disputed, or to sell the same after levy, unless the plaintiff will first give bond and security to such officer, to indemnify the sheriff or other officer against all damages and costs in consequence of the levy or sale. However, the bond or security is not required if the execution is issued in a proceeding to collect delinquent property taxes as defined by § 67-5-2502(c)(1)(D).
T.C.A. § 26-3-104