7-84-626 - Lien on affected property. - Tennessee Statutes

7-84-626. Lien on affected property.

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 as of 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.

[Acts 2003, ch. 195, § 1.]