Tennessee Code 67-5-1332 – Lien of taxes – Delinquency
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Terms Used In Tennessee Code 67-5-1332
- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: includes both personal and real property. See Tennessee Code 1-3-105
- Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
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.