Tennessee § 7-84-722 Liens

Tennessee Statutes

§ 7-84-722 — Liens

Tennessee § 7-84-722

Title7

This text of Tennessee § 7-84-722 (Liens) 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. § 7-84-722 (2026).

Text

(a)An assessment, any interest accruing on the assessment, and the costs of collection of the assessment constitutes a lien on and against the property upon which the assessment is levied as of the effective date of the resolution levying the assessment. The lien is superior to a lien of any trust deed, mortgage, mechanic's or material supplier's lien, or other encumbrance, except a lien of the state, county, or municipality for taxes.

(b)Notwithstanding any provision of this part, amounts collected by the host municipality must not be allocated to the payment of a special assessment by an owner in the district until all taxes, penalties, and interest relating to real property taxes imposed by any governmental entity with the power of taxation, including municipalities and special school

Free access — add to your briefcase to read the full text and ask questions with AI

(a) An assessment, any interest accruing on the assessment, and the costs of collection of the assessment constitutes a lien on and against the property upon which the assessment is levied as of the effective date of the resolution levying the assessment. The lien is superior to a lien of any trust deed, mortgage, mechanic's or material supplier's lien, or other encumbrance, except a lien of the state, county, or municipality for taxes. (b) Notwithstanding any provision of this part, amounts collected by the host municipality must not be allocated to the payment of a special assessment by an owner in the district until all taxes, penalties, and interest relating to real property taxes imposed by any governmental entity with the power of taxation, including municipalities and special school districts, have been paid in full. (c) The host municipality is authorized to allocate any payment received by an owner that is designated to pay special assessments to the payment of taxes, penalties, and interest until such amounts are paid in full. Otherwise, a host municipality shall collect and enforce special assessments in a district in the same manner as the collection and enforcement of real property taxes.