A lien is declared and shall exist upon all the property of each railroad in default for the payment of the fee prescribed, together with all penalties accruing hereunder, which liens shall be superior to all other liens, except those for federal, state, county and municipal taxes.
Tenn. Code Ann. § 65-3-204
Lien for fees and penalties
Acts 1970, ch. 599, § 1(8); T.C.A., § 65-335; Acts 1995, ch. 305, § 10.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.