Tennessee § 7-64-209 [For contingent amendment, see the Compiler's Notes.] Interest - Lien for unpaid taxes

Tennessee Statutes

§ 7-64-209 — [For contingent amendment, see the Compiler's Notes.] Interest - Lien for unpaid taxes

Tennessee § 7-64-209

Title7

This text of Tennessee § 7-64-209 ([For contingent amendment, see the Compiler's Notes.] Interest - Lien for unpaid taxes) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 7-64-209 (2026).

Text

In the event of a sale of the property, the deferred taxes shall not be submitted to penalty as provided for delinquent taxes, but shall be subject to interest at the rate of ten percent (10%) per annum, and the accrued taxes and interest at ten percent (10%) per annum shall remain a first lien on the property in favor of the local government involved until paid and without being subject to the statutes of limitations.

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In the event of a sale of the property, the deferred taxes shall not be submitted to penalty as provided for delinquent taxes, but shall be subject to interest at the rate of ten percent (10%) per annum, and the accrued taxes and interest at ten percent (10%) per annum shall remain a first lien on the property in favor of the local government involved until paid and without being subject to the statutes of limitations.