The assessments provided for by this part, when made and levied shall be and become valid liens upon all the lands so assessed as state and county taxes are liens upon lands.Acts 1915, ch. 61, §5; Shan., § 3871a166; mod. Code 1932, § 4402; T.C.A. (orig. ed.), § 70-1511; T.C.A. § 69-6-1106.
Tennessee Legal Code