Tennessee Code 69-5-1106 – Assessments become liens
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Terms Used In Tennessee Code 69-5-1106
- Lands: includes lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
- State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
The assessments provided for by this part, when made and levied shall be and become valid liens upon all the lands so assessed as state and county taxes are liens upon lands.