The taxes so assessed in behalf of counties, towns, and cities shall be a first lien upon the property from January 1 of the year for which the taxes are assessed, and they shall become due and delinquent as all other ad valorem taxes.
Tenn. Code Ann. § 67-5-1332
Lien of taxes — Delinquency
Acts 1973, ch. 226, § 11; T.C.A., § 67-936; Acts 2019, ch. 118, § 3.
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.