Section 68-202-306 - Unpaid expense as lien on property - Filing and registration of lien(a) The expense so paid, together with twenty-five percent (25%) penalty thereon, shall be a lien on the property, including the real estate on which the property is located, and except the lien for taxes assessed and due the state, county and city wherein the property is located.(b) In order to make the lien against the property valid and binding, the commissioner shall, immediately upon serving the order, file a copy in the register's office of the county where the property is located and cause the same to be registered. The order so registered shall be notice to all parties.Acts 1974, ch. 678, §§ 6, 8; T.C.A., §§ 53-3319, 68-23-306.