(a) All persons, groups of persons or corporations violating § 67-5-2301 shall become personally and primarily liable for the total delinquent taxes, together with accrued interest and any penalties thereon.

Terms Used In Tennessee Code 67-5-2302

  • Lien: A claim against real or personal property in satisfaction of a debt.
(b) No others liable for the payment of such taxes shall be released from such liability nor will any lien for delinquent taxes against such land be extinguished until full payment of such taxes, together with interest and penalty.
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