The assessments provided for, when made and levied, shall be and become valid liens upon such lands so assessed as state and county taxes are liens upon lands.Acts 1909, ch. 185, § 33; Shan., § 3871a123; Code 1932, § 4354; T.C.A. (orig. ed.), § 70-1323; T.C.A. § 69-6-819.
Tennessee Legal Code