Lien of taxes - Delinquency

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. Amended by 2019 Tenn. Acts, ch. 118,s 3, eff. 4/9/2019. Acts 1973, ch. 226, § 11; T.C.A., § 67-936. 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. Amended by 2019 Tenn. Acts, ch. 118,s 3, eff. 4/9/2019. Acts 1973, ch. 226, § 11; T.C.A., § 67-936.