7-84-416 - Lien on property affected. - Tennessee Statutes

7-84-416. Lien on property affected.

An assessment, any interest accruing on the assessment, and the costs of collection of the assessment shall constitute a lien on and against the property upon which the assessment is levied on the effective date of the ordinance levying the assessment, which lien shall be superior to the lien of any trust deed, mortgage, mechanic's or material supplier's lien, or other encumbrance, except those of the state, county, or municipality for taxes. Such lien shall, however, survive any sale of the property for or on account of any unpaid taxes, and may be enforced by attachment and sale in bar of the equity of redemption, except as provided in § 7-84-417, in the chancery court or in any other lawful manner.

[Acts 1971, ch. 268, § 30; T.C.A., § 6-3930.]