67-5-1332. Lien of taxes Delinquency.
The taxes so assessed in behalf of the state, 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.
[Acts 1973, ch. 226, § 11; T.C.A., § 67-936.]