Tenn. Code § 67-5-905
Current through Acts 2023-2024, ch. 1069
Subject to § 67-5-904, each item of tangible personal property required to be listed on the schedule as provided by this part is subject to a first lien securing the property taxes, interest, and court costs as may be levied upon the total assessment of tangible personal property.
T.C.A. § 67-5-905